Tax  Law  of  New  Jersey 


Revision  of  1903, 


WITH 


ANNOTATIONS,  AMENDMENTS  AND  SUPPLEMENTS  TO 

1905. 

Digest  of  Laws  pertaining  to  the  Subject  of  Taxation. 
Precedents  and  Forms. 


PREPARED    BY 
THE    BOARD    OF    EQUALIZATION    OF    TAXES    OF    NEW    JERSEY. 

CARL  LENTZ,  President, 
EDWARD  AMBLER  ARMSTRONG-, 
CHARLES  C.  BLACK, 
HENRY  J.  IRICK, 
THEODORE  SIMONSON. 


FREDERICK  R.  LEHLBACH,  Clerk. 


IUNIV 


TRENTON,  N.  J. : 

THE  J.  L.  MURPHY  PUBLISHING  Co.,  PRINTERS. 
1905. 


. 


DOCUMENTS 
DEPT. 


Table  of  Contents. 


Page. 

Revised  Tax  act  of  1903,  with  amendments 1-61 

Supplements  to  Revised  Tax  act  (Chapter  161,  Laws  of  1905) 62 

Supplement  to  Revised  Tax  act  (Chapter  234,  Laws  of  1905) 62 

Repealer  of  a  portion  of  Revised  Tax  act  pertaining  to  Building  and 
Loan  Association  mortgages  in  certain   localities    (Chapter  243, 

Laws  of  1905 ) 63 

Supplement  to  act  for  the  taxation  of  railroad  and  canal  property 

(Chapter  91,  Laws  of  1905) 64 

Digest  of  act  for  the  taxation  of  railroad  and  canal  property,  and 

supplements    66 

Voorhees  franchise  tax  act  67-71 

Digest  of  tax  laws  not  included  in  Revised  Tax  act — 

State  taxation  of  miscellaneous  corporations 73 

Collateral  inheritance  tax 73 

Martin  act  and  supplements 73,  74 

Arrears  of  taxes 75 

Acts  relating  to  tax  officers 75-79 

Miscellaneous  acts   • 79 

Repealed  laws  '. 81-86 

Forms   87-107 

Calendar  of  tax  events...  ..109-112 


180898 


©F   ~  - 

UNIVERSITY 

• 

\ft-X 


Revised  Tax  Act  of  1903 

With  Annotations,  Amendments  and 
Supplements. 


'CHAPTER  208. 

An  Act  for  the  assessment  and  collection  of  taxes. 

BE  IT  EXACTED  by  the  Senate  and  General  Assembly 
of  the  State  of  New  Jersey  : 

AETICLE  I. 

PERSONS  AXD  PROPERTY  TO  BE  TAXED. 

1.  A  poll  tax1   of  one  dollar  shall  be  assessed  upon   Poiitnx. 
every  male  inhabitant  of  this  state  of  the  age  of  twenty- 
one  years  and  upwards  except  paupers,  idiots  and  insane 
persons,  subject,  however,  to  the  exemptions  hereinafter 
provided. 

2.  All  property,2  real  and  personal,  within  the  juris-  Property  tax- 
diction  of  this  state,3  not  expressly  exempted  by  this  act, 

or  excluded  from  its  operation,  shall  be  subject  to  annual 
taxation  at  its  true  value  under  this  act,  and  shall  be 
entered  on  the  list  of  taxable  property;  the  term  "taxing  Taxing  dis- 
district,"  as  used  in  this  act,  shall  be  construed  to  include  * 

1  Xo  poll  tax  can  be  levied  upon  a  2  Property    shall    be    assessed    under 
person    temporarily    resident    in    this  general  laws,  by  uniform  rules.  accord- 
State.      The   statutes   direct   it    to   be  ing  to  its  true  value.     State  Constitu- 
levied   upon  "inhabitants,"  which  im-  tion,  Art.  IV.,  §  7,  Par.  12. 
plies  more  than  a  mere  residence ;     it  3  R.  R.  Case  v.  Penn,  15  Wall.  355  : 
requires  the  domicile  to  be  within  the  Gloucester  Ferry  Co.  v.  Penn.  114  U 
State.      State    v.    Ross.    3    Zab.    517;  S.  196. 
State  v.  Casper,  7  Vroom  368. 

1  (1) 


Assessor. 
Collector. 


Property  ex- 
empt. 


Securities  of 
U.  S.,  state, 
county,  school 
district. 


Property  of 
U.  S.,  state, 
&c. 


every  political  division  less  than  a  county  whose  inhabi- 
tants or  officers  have  the  power  to  levy  taxes;  the  term 
"assessor"  shall  apply  to  all  officers  charged  with  the 
assessment  of  taxes,  and  the  term  "collector"  to  officers 
charged  with  the  collection  thereof. 

3.  The  following  property  shall  be:  exempt  from  taxa- 
tion under  this  act,  namely  :l 

(1)  The  bonds   and   other  securities   of  the  United 
States2  and  all  bonds,  securities,  improvement  certificates 
and  other  evidences  of  indebtedness  heretofore  or  here- 
after issued  by  this  state  or  by  any  county  thereof,  or  by 
any  taxing  district  or  school  district  of  this  state,  and  the 
personal  property  owned  by  citizens  or  corporations  of 
this  state  situate  and  being  out  of  the  state  upon  which 
taxes  shall  have  been  actually  assessed  and  paid  within 
twelve  months  next  before  May  twentieth,  being  the  day 
prescribed  by  law  for  commencing  the  assessment  ;3 

(2)  The  property  of  the  United  States  and  of  the  state 
of  ~N&w  Jersey  and  of  the  respective  counties,  school  dis- 
tricts, and  taxing  districts  when  used  for  public  purposes, 
but  this  exemption  shall  not  include  real  propeTty  bought 
in  for  debts  or  on  foreclosures  of  mortgages  given  to 


1  It  is  a  well  settled  principle  of  law 
that  no  property  can  be  exempt  from 
taxation  unless  the  intention  of  the 
Legislature  to  exempt  appears  clearly 
in  the  language  of  the  law.  Exemp- 
tions are  not  favored  in  the  law  and 
-should  always  be  strictly  construed. 
'State  v.  Woodruff,  8  Vroom  141; 
'State  v.  Love,  8  Vroom  60.  As  to 
individuals  and  corporations,  there 
must 'be  express  words  to  exempt;  as 
to  municipal  corporations,  there  must 
l)e  express  words  to  tax.  Camden 
County  v.  Washington  Township,  31 
Vraom  367.  'NON-TAXABLE  PROPERTY. 
— In  addition  to  the  specific  exemp- 
tions, there  -are  also  circumstances 
under  which  property  may  be  non- 
taxable,  such  as :  Goods  in  transit, 
Ooe  v.  Errol,  116  U.  S.  517  ;  Detmond 
&  Cox  v.  Engle,  5  Vroom  425 ;  Erie 
Railroad  Co.  ic.  $tate,  2  Vrcom  531 ; 


Lehigh  and  Wilkesbarre  Coal  Co.  v. 
Carrigan,  10  Vroom  35 ;  State  v. 
Falkenburgh,  3  Gr.  320,  327;  Metro- 
politan Insurance  Co.  of  New  York 
r.  City  of  Newark,  33  Vroom  '<4. 
Imported  goods  in  hands  of  importers, 
Low  v.  Austin,  13  Wall,  29;  Gerdan 
r.  Davis,  38  Vroom  88.  Goods  ex- 
ported from  other  States,  United 
States  Constitution,  Art.  I.,  §  9,  Par. 
5,  and  §§  2,  9,  10.  BIOLOGICAL  STA- 
TIONS.— The  real  property  devoted  to 
fish  and  shell-fish  culture,  and  biolog- 
ical stations,  is  exempt  from  taxation 
under  act  approved  April  4,  1891,  p. 
325. 

2U.  S.  Rev.  Stat.,  §§  3701  and 
5413 ;  Howard  Savings  Inst.  v.  New- 
ark, 34  Vroom  547,  reversing  Id.  65. 

3  SmiU  v.  Ramsey,  25  Vroom  546 ; 
De  Baun  v.  Smith,  26  Vroom  110. 


secure  loans  out  of  public  funds  or  out  of  money  in  court, 
which  property  shall  be  taxed  unless  devoted  to  public 
use*;1 

(3)  Any  building,   real  estate  or  personal   property  J 
used  solely  by  any  organization  of  the  national  guard  for  guard, 
military  purposes,   and  purchased  or  erected  at  public 
expense :  also  any  building  and  lot  and  the  personal  prop- 
erty in  said  building  used  for  an  armory  and  owned  by 

an  incorporated  armory  association  composed  entirely  of 
members  of  the  national  guard  of  this  state  and  supported 
in  whole  or  in  part  by  annual  state  appropriation,  on  con- 
dition that  all  the  income  derived  from  said  property 
above  the  expense  of  its  maintenance  and  repair  shall  be 
used  exclusively  for  such  national  guard  and  armory ; 

(4)  All  buildings  actuallv  and  exclusive! v  used  for  Schools,  coi- 

x     '  °  "  leges,  libra- 

Colleges,  schools,  academies  and  seminaries  not  conducted  ™s.  churches, 

for  profit;2  also  all  buildings  actually  and  exclusively 
used  for  public  libraries,  religious  worship,3  or  for  asy- 
lums or  schools  for  feeble-minded  or  idiotic  persons  and 
children,  and  owned  by  corporations  of  this  state  author- 
ized to  carry  011  such  charities,  and  the  land  whereon  the 
same  are  situated  necessary  to  the  fair  use  and  enjoyment 
thereof,  not  exceeding  five  acres  in  extent  for  each,4  the 
furniture  thereof  and  personal  property  used  therein,  and 
the  endowment  or  fund  held  exclusively  for  the  charitable 
purposes  of  the  corporation  owning  such  buildings  ;5  the 


1  Newark  v.  Clinton  Township,  20 
Vroom  370  ;  Newark  r.  Verona  Town- 
ship. 30  Vroom  94 :  Caniden  County  r. 
Washington  Township,  31  Vroom  367 : 
Xewark  r.  Belleville  Township,  32 
Vroom  455 ;  Hackettstown  r.  Mr. 
Olive,  34  Vroom  191. 

-  Dwelling-houses  connected  with  a 
college,  academy  or  seminary  of  learn- 
ing, for  the  accommodation  of  the 
professors  and  other  officers,  are 
exempt.  State  v.  Ross.  4  Zab.  497: 
Montclair  Military  Academy  v.  Bow- 
den,  36  Vroom  516.  Private  school- 
houses  are  exempt  unless  rented  by 
the  owner.  Englewood  School  v. 
Chamberlain.  26  Vroom  292.  revers- 
ing Id.  25,  549. 


3  Bancroft  r.  Magill,  40  Vroom  589. 
Lands  held   by  trustees  for  a   school, 
situate  apart  from  the  church  edifice, 
are  not   exempt.      State  v.   Krollman. 
9  Vroom  323.     CAMP  MEETING  ASSO- 
CIATIONS are  specifically  exempt  under- 
act approved  March  25,  1894,  p.  140. 
§  7:  P.  L.  1870,  p.  398.     HOSPITALS. 

INFIRMARIES,    ORPHANAGES,    ASYLUMS. 

ETC.,  incorporated  under  act  approved 
March  9,  1877,  p.  159,  are  all  exempt. 

4  Home  for  the  Education  and  Care 
of   Feeble-minded    or    Idiotic    Persons 
and  Children  v.  Township  of  Landis. 
30  Vroom  343. 

5  Reformed     Church     r.     Lyons,     3 
Vroom   60;     Trustees   v.    Silverthorn. 
23  Vroom  73. 


Charitable 
institutions. 


Stock  ex- 
empted by 
law. 


parsonage  and  the  land  whereon  the  same  stands  to  an 
amount  not  exceeding  five  thousand  dollars  owned  by  any 
religious  corporation  of  this  state  while  actually  used  by 
the  officiating  clergyman  thereof;  also  all  buildings  used 
exclusively  for  purposes  considered  charitable  under  the 
common  law,1  or  belonging  to  any  society  or  incorporated 
company  formed  for  the  purpose  and  actually  engaged  in 
the  work  of  preventing  cruelty  to  animals,  with  the  land 
whereon  the  same  are  erected  and  which  may  be  necessary 
for  the  fair  enjoyment  thereof,  and  the  furniture  and 
personal  property  used  therein,  the  funds  of  all  charitable 
institutions  and  associations  collected  and  held  exclu- 
sively for  the  sick  and  disabled  members  thereof,  or  for 
the  widows  of  deceased  members,  or  for  the  education, 
support  or  maintenance  of  the  children  of  deceased  mem- 
bers, and  all  endowments  or  funds  held  and  administered 
exclusively  for  charitable  purposes  within  this  state ;  no 
buildings  used  for  any  such  purposes  which  may  be  hired 
for  rental,  paid  to  a  landlord,  shall  be  exempt ;  the  exemp- 
tion described  in  this  paragraph  of  a  building  and  land 
used  for  charitable  purposes  shall  extend  to  cases  where 
the  charity  is  supported  partly  by  fees  and  charges  re- 
ceived from  or  on  behalf  of  beneficiaries  occupying  said 
building,  provided  the  building  is  wholly  controlled  and 
the  entire  income  therefrom  is  used  by  the  charitable  cor- 
poration for  its  charitable  purposes  ; 

(5)  The  shares  of  stock  of  any  corporation  of  this 
state,  which  by  contract  with  the  state  is  expressly  ex- 
empted from  taxation,  and  the  shares  of  stock  of  any  cor- 
poration of  this  state  the  capital  or  property  whereof  is 
made  taxable  to  and  against  said  corporation  ;2 


1  Sisters  of  Charity  v.  Township  of 
Chatham,  23  Vroom  373,  reversing  22 
Vroom  89;  Sisters  of  Charity  v. 
Thompson ;  Same  v.  Cory,  61  Atl. 
Rep.  387 ;  Paterson  Rescue  Mission 
v.  High,  Receiver,  35  Vroom  116  ;  Litz 
v.  Johnson,  36  Yroom  169 ;  Children's 
Seashore  House  v.  Atlantic  City,  39 
Vroom  385 ;  Cooper  Hospital  v.  Cam- 
den,  39  Vroom  691,  reversing  34 
Vroom  85. 


2  Eastoii  Bridge  Co.  v.  Metz,  2 
Vroom  378 ;  Singer  Mfg.  Co.  v.  Hep- 
penheimer,  29  Vroom,  reversing  Id..  '2~t 
Vroom  439.  The  shares  of  stock  and 
bonds  and  certificates  of  indebtedness 
of  railroad  and  canal  companies  are 
not  taxable  in  the  hands  of  the  indi- 
vidual shareholders,  bondholders  and 
creditors.  P.  L.  1888.  p.  269. 


Grave-  van  Is   not   exceeding  ten   acres  of  ground,   Cemeteries. 
cemeteries     and    buildings    for    cemetery    use    erected 


(7)   The  real  and  personal  property  of  any  exempt  volunteer 
firemen's   association,   firemen's  relief  association,2   and  panics. 
volunteer  fire  company  incorporated  under  the  laws  of 
tin-  state,  and  which  is  used  exclusively  for  the  purposes 
of  such  corporation;3 

All  officers  and  franchises,4  and  all  property  used 
for  railroad  and  canal  purposes,5  the  taxation  of  which  is   ties- 
provided  for  by  any  other  law  of  this  state. 

4.  All  persons  enrolled  as  active  members  of  the  fire 
department6  or  of  any  organized  volunteer  fire  depart- 
merit  of  any  taxing  district  or  fire  district  under  the  con-  widows. 
trol  of  any  township  committee,  common  council  or  other 
authorized  public  body  ;  all  exempt  firemen  of  any  taxing 
district  :  all  honorably  discharged  soldiers  and  sailors  who 
have  served  in  the  army  or  navy  of  the  United  States 
during  any  war  or  rebellion  and  their  widows  during 
widowhood;  and  all  members  of  the  national  guard  dur- 
ing their  term  of  service,  shall  be  exempt  on  proper  claim 
made  therefor  from  poll  taxes  and  from  state,  county  and 
municipal  taxation  upon  real  and  personal  property  or 
both  to  a  valuation  not  exceeding  in  the  aggregate  five 


1  Hoboken  r.  North  Bergen.  14 
Vroom  140 ;  Newark  v.  Township  of 
Clinton,  20  Vrooni  370,  373;  Mount 
Pleasant  Cemetery  v.  Newark,  21 
Vroom  66,  reversed  in  23  Vroom  539 : 
Id..  29  \  room  168.  For  act  providing 
for  incorporation  of  cemetery  associa- 
tions, see,  also.  P.  L..  1879,  p.  318 ;  P. 
L.  1889,  p.  419. 

-  Firemen's     Relief     Association     v. 
Johnson,  33  Vroom  625. 

3  The  property  of  the  New  Jersey 
Firemen's  Home  at  Boonton,  N.  J.,  is 
exempt  from  taxation  under  act 
approved  March  13,  1899,  p.  34. 

*  Passaic  Water  Co.  r.  Paterson,  27 
Vroom.  471.     Municipal   franchises  of 
public    service    corporations    are    tax- 
able   under    act    approved    March    23. 


1900,  p.  502,  and  supplements  ap- 
proved April  3.  1902.  p.  476,  and  P.  L. 
1903.  pp.  225.  232.  Board  of  Assessors 
v.  Plainfield  Water  Co.,  38  Vroom  358. 

5  Railroad  and  canal  property  is  as- 
sessed under  "An  Act  for  the  taxation 
of  railroad   and   canal  property,"   ap- 
proved April  10,  1884.     P.  L.,  p.  142  : 
supplement  approved  June  10,   1886 : 
amended  act  approved  March  27,  1888. 
p.    269,    and    April    2,    1888,    p.   376: 
supplement  approved  March  17,  1891. 
p.  165 :    May  14.  1894,  p.  286 ;    March 
31,  1897,  p.  147 ;    March  9,  1898,  p.  59, 
and  April  3.    1905.     See  chapter  91, 
Laws  of  1905,  post. 

6  Members  of  independent  fire  com- 
panies are  not  entitled  to  exemption. 
P.  L.  1897.  p.  136. 


Right  to  ex- 
emption, evi- 
dence of. 


Assessors  to 
make  valua- 
tions. 


hundred  dollars,  which  may  be  assessed  against  their 
property,  in  the  case  of  active  and  exempt  firemen  in  the 
municipality  or  township  under  the  supervision  of  which 
they  may  be  doing  public  fire  duty,  or  in  the  service  of 
which  they  became  exempt;  in  the  case  of  soldiers  and 
sailors,  in  the  municipality  or  township  wherein  they 
reside;  no  taxpayer  shall  be  allowed  more  than  one  ex- 
emption under  this  section ;  the  right  to  claim  exemption 
shall  extend  to  cases  where  it  has  accrued  before  and 
exists  on  the  date  when  taxes  are  due  and  payable ;  suffi- 
cient evidence  to  the  assessor  or  collector  of  taxes  of  the 
right  to  the,  exemptions  in  this  section  authorized  shall  be 
as  follows ;  in  the  case  of  active  and  exempt  firemen,  the 
certificate  of  the  proper  public  official  in  charge  of  the 
records  showing  that  the  claimant  is  such  fireman,  which 
shall  be  furnished  without  charge-,  and  in  the  case  of  hon- 
orably discharged  soldiers  or  sailors,  or  their  widows,  an 
honorable  discharge,  which  shall  be  the  last  discharge,  or 
the  certificate  of  the  adjutant-general  of  this  state,  and  in 
the  case  of  commissioned  officers  of  the  national  guard  the 
certificate  of  the  adjutant-general  of  this  state,  and  in  the 
case  of  other  members  of  the  national  guard,  the  certifi- 
cate under  oath  of  the  commander  of  their  company, 
battery  or  band ;  such  certificates,  where  two  or  more 
claimants  are  entitled  in  the  same  taxing  district  may  be 
in  the  form  of  a  list,  certified  and  verified  by  oath  and 
filed  with  the  assessor  or  collector  at  or  before  the  time 
when  taxes  are  payable.1 

5.  All  property  taxable  under  this  act  shall  be  valued 
by/  the  assessors  of  the  respective  taxing  districts;  prop- 
erty omitted  by  the  assessors  may  be  assessed  as  herein- 
after provided ;  all  property  shall  be  assessed  to  the 
owners  thereof2  with  reference  to  the  amount  owned  on 
the  twentieth  day  of  May  in  each  year,  and  the  persons  so 
assessed  for  personal  property  shall  be  personally  liable 


1  Exemption  of  property  from  taxa- 
tion, based  upon  the  status,  vocation 
or  conduct,  past,  present  or  iature.  of 
the  owner,  is  unconstitutional  under 


Art.  IV.,  §  T,  *i  12  of  the  Constitution. 
Tippett  v.  McGrath.  41  Vroom  110. 

2  State,     lindall     i:     Vanderbilt,     4 
Vroom  38. 


for  the  taxes  thereon;1  it  shall  he  the  duty  of  the  state 
board  of  taxation2  before  the  first  day  of  April  in  each 
year  to  prepare  suitable  schedules  for  the  use  of  assessors 
and  collectors  in  making  the  lists,  duplicates,  statements 
and  reports  required  by  law. 


ARTICLE  II. 


ASSESSMENT    OF    REAL    PROPERTY. 

6.  All  real  property  shall  be  valued  Wore  the  third 
Monday  of  August  annually,  and  the  assessor  shall  ascer-  valuations, 
tain  the  names  of  the  owners3  of  all  real  property  situ- 
ated in  his  taxing  district,  and  shall,  after  examination 
and  inquiry,  determine  the  full  and  fair  value  of  each 
parcel  of  real  property  situated  in  his  taxing  district  at 
such  price  as,  in  his  judgment,  such  parcel  would  sell  for 
at  a  fair  and  bona  fide  sale  by  private  contract  on  the 
twentieth  day  of  May  in  said  year,  and  shall  make  a  list 
in  tabular  form  of  the  names  of  the  owners,  and  set  down 
in  proper  columns  opposite  each  name  the  description  and 
area  of  each  parcel  sufficient  to  ascertain  its  location  and 
extent  and  the  value  of  each  parcel  as  determined  by  the 
assessor;4  property  held  in  trust  shall  be  assessed  in  the 


1  Broeck  v.   Jersey    City,   15   Vroom 
156. 

2  The  State  Board  of  Taxation  was 
abolished  by  act  approved   March  29, 
1905.     See  chapter  67,  Laws  of  1905, 
post.     The   Board  of  Equalization  of 
Taxes  of  New  Jersey  was  created   in 
lieu  thereof,  and  is  therefore,  by  impli- 
cation,   vested    with    the    powers    and 
duties  of  the  former  board. 

3  Taxes     on     real     estate     may     be 
assessed   either  against  the  tenant  or 
owner,  and  the  fact  that  by  the  lease 
the   tenant  must  pay   the   taxes,   does 
not  prevent  taxes  from  being  assessed 
to  and  collected  from  the  owner.    State 
r.  Blundell,  4  Zab.  402  :    State  r.  Bin- 
ninger,     13    Yroom     529.       After    the 


assessor  has  ascertained  and  set  down 
the  name  of  the  owner  and  the  real 
estate  to  be  assessed,  in  the  course  of 
his  duties  in  making  the  assessment, 
he  is  not  obliged  to  substitute  the  name 
of  a  subsequent  owner,  even  if 
requested  before  the  time  to  complete 
the  assessment  has  expired.  State, 
Forse  v.  Williamson,  4  Vroom  77. 

*  DESCRIPTION. — The  assessor,  in  de- 
scribing real  estate  under  the  act 
concerning  taxes,  may  use  abbrevia- 
tions, so  long  as  they  are  intelligible 
and  leave  no  uncertainty  as  to  the 
property  upon  which  the  impost  is 
intended  to  be  laid.  State,  Alden  v. 
Newark,  7  Vroom  288.  An  assessment 
for  taxes  upon  real  estate  will  not  be 


8 


name  of  one  or  more  of  the  trustees  as  such  separately 
from  his  individual  assessment ;  if  the  name  of  the  owner 
of  any  parcel  shall  be  unknown  it  shall  be  so  entered  in 


invalidated  by  the  failure  of  the 
assessor  to  designate  the  real  estate  by 
such  a  description  as  would  be  suffi- 
cient to  ascertain  its  valuation  and 
extent.  Such  a  description  is  only 
indispensable  to  create  a  lien  on  the 
real  estate,  and  in  its  absence  the 
tax  may  be  enforced  by  any  other  law- 
ful proceedings.  Pfeiffer  v.  Miles,  19 
Vroom  450.  Assessments  of  taxes  will 
not  be  set  aside  for  mere  irregulari- 
ties or  objections  in  form,  which  do 
not  affect  the  substantial  rights  of 
parties..  Dilts  v.  Taylor,  28  Vroom 
370;  Newark,  &c.,  Traction  Co.  v. 
Arlington,  36  Vroom  150.  No  error  in 
form  of  assessing  lots  by  blocks,  where 
no  fraud  or  prejudice  is  shown.  State, 
Paulinson  v.  Taylor,  6  Vroom  184. 
Even  when  such  lots  are  of  different 
values.  State  v.  Collector,  4  Zab.  108. 
Where  a  farm  lying  within  the  city 
limits  is  mapped  in  lots  on  city  atlas, 
no  error  to  assess  in  lots  instead  of  by 
the  acre.  State,  Paulinson  v.  Taylor, 
6  Vroom  184.  Nor  are  lands  so 
mapped  out  by  the  owner  within  the 
statute  (P.  L.  1876,  p.  240)  directing 
certain  lands  within  incorporated  dis- 
tricts to  be  assessed  by  the  acre.  State, 
Combes  v.  Vanhorne,  10  Vroom  444 ; 
State  v.  Union,  7  Vroom  310;  State, 
r.  Elizabeth,  10  Vroom  693 ;  State  v. 
Woodbridge,  13  Vroom  402  ;  Clarke  v. 
Mulford,  14  Vroom  550.  Reference  in 
the  description  of  lands  to  blocks  and 
lots  on  a  map  which  is  used  as  an 
assessors'  map  will  also  be  sufficient 
where  it  does  not  appear  that  the 
owner  was  misled.  State  v.  Manning, 
12  Vroom  275;  13  Vroom  163.  The 
principal  reasons  for  a  correct  descrip- 
tion are:  1.  To  'inform  the  owner 
of  the  claim  upon  his  property.  2. 
That  if  the  taxes  are  not  paid,  the 
intending  purchasers  may  know  what 
property  is  offered  for  sale.  3.  That 
a  proper  deed  may  be  made  to  the  pur- 


chaser. In  municipalities  having  block 
maps,  property  must  be  described  by 
block  and  lot  numbers.  P.  L.  1888, 
p.  267;  1893,  p.  87;  1894,  p.  481. 
LANDS  UNDER  WATER. — That  part  of 
the  land  taxed  lies  below  high  water, 
or  even  below  low-water  mark,  does 
not,  of  itself,  vitiate  an  assessment, 
for  although  such  land  was  originally 
in  the  State,  yet  it  may  have  been 
granted  by  the  State,  and  it  is  suscepti- 
ble of  ownership.  State  v.  Collector, 
4  Zab.  108.  Whether  lands  of  the 
State  conveyed  by  statute  for  a  term 
of  years,  or  for  any  term,  are  taxable 
or  not,  depends  not  on  the  qualities  of 
the  estates  so  granted,  but  on  the 
legislative  intention  expressed  in  such 
act.  State,  Morris  Canal  Co.  v. 
Height,  7  Vroom  471,  affirming  6 
Vroom  178.  Where  a  license  is  given 
to  owners  of  land  lying  on  a  navigable 
stream  to  wharf  out  below  high-water 
mark,  so  far  as  the  grant  extends, 
the  property  is  invested  in  the 
grantees,  and  is  liable  to  taxation. 
State  v.  Sipple,  1  Dutch.  530.  Where 
a  person  owns  land  above  and  below 
high-water  mark,  and  an  assessment 
for  taxes  is  made  upon  the  whole  for 
an  amount  not  greater  than  the  value 
of  the  land  above  high-water  mark,  it 
wrill  be  sustained,  but  if  a  separate 
assessment  is  made  on  the  land  below 
high  water,  it  cannot  be  supported. 
State  v.  Jersey  City,  1  Dutch.  525: 
State,  Morris  Canal  'Co.  v.  Haight,  6 
Vroom  178 ;  7  Vroom  471.  BRIDGES. 
— If  a  bridge  is  assessed  to  a  company 
as  real  estate,  the  assessment  is  good, 
and  it  makes  no  difference  whether 
the  interest  is  leasehold  or  fee-simple. 
State  v.  Metz,  5  Dutch.  122.  All  toll 
bridges  are  liable  to  taxation  unless 
especially  exempted.  Bridge  Proprie- 
tors ads.  State,  1  Zab.  384;  2  Zab. 
593. 


9 

the  list  of  names,  and  where  an  owner  is  not  known  to 
reside  in  the  taxing  district,  the  list  shall  describe  him  as 
non-resident;  when  the  line  between  taxing  districts 
divides  a  farm  or  other  tract  of  land  each  part  shall  be 
a>-t-~sed  in  the  taxing  district  where  located. 

7.  The  state  board  of  taxation1  may  by  rule  direct  the 
—or  in  any  taxing  district  to  determine  the  true  value 
of  each  parcel  of  real  estate  assessed  by  him  without  the 
buildings  and  improvements  and  to  note  the  same  on  his 
list,  and  to  determine  and  note  separately  the  true  value 
of  every  building  and  other  structure  on  each  parcel,  and 
add  and  carry  out  the  same  as  the  assessed  value  of  the 
par  eel,  and  in  such  case  the  receipt  given  for  the  payment 
of  the  tax  shall  contain  such  separate  valuations;  the 
state  board  of  taxation  may  also,  by  rule,  direct  the 
;  3&  —or  in  any  taxing  district  to  enter  on  his  list  sepa- 
rately the  number  of  acres  of  arable  land,  of  meadow  and 
pasture  land,  of  woodland  and  of  uncultivated  upland 
and  swamp  land  in  each  parcel  as  near  as  may  be;  the 
;  3£  —or  shall  enter  in  a  separate  list  a  description  of  all  *rty. 
cemeteries,  churches,  public  buildings  and  other  real 
property  exempt  from  taxation,  with  the  name  of  the 
owner,  and  shall  value  such  land  and  buildings  at  their 
true  value  in  the  same  manner  as  other  real  property,  and 
in  each  case  he  shall  state  the  ground  of  exemption,  and  he 
shall  receive  the  same  compensation  per  name  for  such 
list  and  be  paid  in  the  same  manner  as  for  assessing  taxes. 

S.   Every   inhabitant  of  the  taxing  district  shall,   on  ^^Vi?" 
application  of  the  assessor,  render  a  full  and  true  account  habitants. 
of  his  name  and  ratable  real  property  and  produce  his 
title  papers  and  may  be  examined  on  oath  by  the  assessor, 
and  if  he  shall  refuse  so  to  do  or  to  testify  on  oath  when 
required,  or  shall  render  a  false  or  fraudulent  account, 
the   assessor  shall  estimate  his   property  at  the  highest 
value  he  has  reason  to  suppose  it  may  be  placed.2 

1  Superseded  by  the  Board  of  Equali-  account  of  taxable  property  may  be 

zation  of  Taxes.  See  note  4.  §  •">.  made  at  a  place  other  than  the  owner's 

anti.  dwelling-house,  if  he  does  not  refuse. 

-  The     assessor's     demand      of     an  on  that  ground,  to  render  such  account. 


Property  on 
block  assess- 
ment maps. 


9.  Iii  taxing  districts  having  adopted  block  assessment 
maps,  it  shall  be  the  duty  of  the  assessor  in  making  assess- 
ments for  taxes  to  describe  the  real  property  by  block  and 
lot  numbers  as  shown  upon  the  assessment  maps;1  when 
any  change  of  ownership  occurs,  the  new  owner  may  pre- 
sent his  deed  or  other  evidence  of  title  to  the  assessor  or 
other  proper  custodian  of  the  assessment  maps,  which 
officer  shall  properly  note  and  record  on  the  books  and 
maps  the  proper  change  of  ownership',  and  shall  certify 
that  he  has  done  so  upon  the  deed  or  other  instrument  of 


State  v.  Thomas,  2  Har.  160;  State, 
Young  v.  Parker,  5  Vroom  49.  Since 
the  act  of  1862,  the  person  taxed  is 
bound,  if  required,  to  state  to  the 
assessor  the  particulars  of  his  prop- 
erty under  oath  or  affirmation,  and  if 
he  declines  to  do  so,  he  is  not  entitled 
to  appeal  or  to  relief  by  certiorari. 
State,  Sharp  v.  Apgar,  2  Vroom  358. 
But  it  was  held  that  such  refusal  only 
deprived  the  party  of  his  right  to 
appeal,  and  that  his  remedy  by  certio- 
rari was  unaffected.  State,  Easton 
Bridge  Co.  v.  Metz,  3  Vroom  199,  203 ; 
State  v.  Bentley,  3  Zab.  532;  State, 
International  Co.  v.  Halght,  6  Vroom 
279,  284;  State,  Paulinson  v.  Taylor, 
6  Vroom  184;  State,  Keeler  v.  Tin- 
dall,  7  Vroom  97.  The  essential  thing 
to  be  done  by  the  assessor  is  to 
ascertain,  to  the  best  of  his  ability 
and  according  to  his  own  judgment, 
the  names  of  the  persons  taxable,  and 
the  actual  value  Of  all  taxable  prop- 
erty ;  and  this  he  is  to  do  by  diligent 
inquiry,  by  the  oaths  or  affirmations 
of  the  persons  to  be  assessed,  or  of 
other  persons  if  necessary,  and  by  per- 
sonal examination  of  the  property  to 
be  valued.  Id.  With  respect  to  the 
enumerated  means  or  sources  of  infor- 
mation by  or  from  which  the  value  of 
property  is  to  be  ascertained  by  the 
assessor,  the  act  is  not  mandatory, 
but  merely  directory-  Id.  An  affidavit 
setting  forth  that  the  deponent  has  no 
property  in  the  ward  subject  to  taxa- 
tion is  sufficient  and  conclusive,  unless 


the  contrary  is  shown  by  other  evi- 
dence. State  v.  McClurg,  3  Dutch. 
253;  State  v.  Randolph,  1  Dutch. 
427.  An  assessor  has  a  right  to  revise 
his  opinions  as  to  values,  deductions 
and  other  matters  involved  in  the 
assessment,  until  his  determination  as 
to  the  amount  of  tax  to  be  levied 
against  the  individual  is  officially 
entered  in  his  tax-book.  State.  Davi- 
son  v.  Silvers,  12  Vroom  505.  Unless 
the  taxpayer  refuses  to  be  sworn,  the 
assessor  cannot  fix  the  highest  valua- 
tion he  has  reason  to  believe  is  right. 
Building  Association  v.  Nunn,  15 
Vroom  354;  affirmed,  17  Vroom  205. 
The  right  of  an  assessor  under  this 
section  to  estimate  the  property  of  a 
property  owner  whom,  after  diligent 
inquiry,  he  fails  to  find,  does  not  per- 
mit an  assessment  to  be  mado  against 
him  for  property  belonging  to  others. 
Reese  v.  Sherrer,  20  Vroom  610. 
Assessments  for  taxes  niust  relate  to 
the  day  in  each  year  when  by  law 
the  assessment  is  to  be  commenced. 
State,  Rutherford  Park  Association  v, 
Union,  7  Vroom  309 :  State,  Stephens 
Institute  v.  Krollman,  June,  1876. 

1  Where  land  has  been  laid  out  and 
mapped  by  the  owner  into  city  lots,  it 
is  not  erroneous  to  assess  it  for  taxes. 
by  the  lot  or  in  blocks,  instead  of  by 
the  acre.  State,  Combes  v.  Vaiihorne, 
10  Vroom  444.  For  provision  for  as- 
sessment maps  in  townships,  see  P.  L. 
1899,  p.  383,  §  27 ;  for  boroughs.  P.  L. 
1897,  p.  302,  §  36. 


11 

transfer,  aud  in  case  no  such  certificate  shall  appear  on 
such  deed  or  instrument,  it  shall  be  the  duty  of  the  county 
clerk  or  register  of  deeds  with  whom  said  deed  or  instru- 
ment is  recorded,  within  five  days  thereafter,  to  present 
an  abstract  of  such  deed  .to  such  assessor  or  other  proper 
custodian,  who  shall  properly  note  and  record  the  change, 
and  the  county  clerk  or  register  shall  not  receive  such 
deed  or  instrument  for  record  unless  he  is  paid  twenty 
cents  per  folio  for  such  abstract. 

10.  Xo  mortgage  or  debt  secured  by  mortgage  on  real 
property  which  is  taxed  in  this  state  shall  be  listed  for 
taxation,1  and  no  deduction  from  the  assessed  value  of 
real  property  shall  be  made  by  the  assessor  on  account  of  mortgages 
any  mortgage  debt;  but  the  mortgagor  or  owner  of  the 
property  paying  the  tax  on  mortgaged  real  property  shall  1904 
be  entitled  to  credit  on  the  interest  payable  on  the  mort- 
gage for  so  much  of  the  tax  as  is  equal  to  the  tax  rate 
applied  to  the  amount  due  on  the  mortgage,  except  where 
the  parties  have  otherwise  agreed,  or  where  the  mortgage 
is  an  investment  of  funds  not  subject  to  taxation,  or 
where  the  parties  have  lawfully  agreed  that  no  deduction 
shall  be  made  from  the  taxable  value  of  the  lands  by  rea- 
son of  the  mortgage. 


ARTICLE  III. 


ASSESSMENT    OF    PERSONAL    PKOPERTY. 

11.  The  tax  on  all  tangible  personal  property2  in  the    where  per- 
state  and  on  all  taxable  personal  property  of  non-resi-  Irfy  assessed, 
dents  of  this  state  shall  be  assessed  in  and  for  the  taxing 

1 A    mortgage    upon    lands    exempt  twelve      months.      is      taxable      here, 

from  taxation  is  taxable,  but  it  must  Darcy  v.  Darcy,  22  Vroom  140. 

be   assessed   to   the   mortgagee  at   the  -  Meyer  r.   Jersey   City.    32    Vroom 

place  of  his  domicile.     Engle  v.  Lantz,  473  ;    Mullin  v.  Jersey  City.  32  Vroom 

24  Vroom  578.     A  mortgage  owned  by  135.    PARTNERSHIP  PROPERTY. — Under 

a  resident  of  this  State,  although  made  the  tax  law  of  1866,  property  owned 

upon   lands  situate  in  another    State.  in  partnership  is  liable  to  be  taxed  in 

upon   which    lands    the    tax    has   been  the     same     way     as    other     property, 

assessed  and  paid  within  the  preceding  State,    Forst  v.   Parker.,  5   Vroom   71 


12 


Personal 
property — to 
whom  as- 
sessed. 


district  where  such  property  is  found  ;*  the  tax  on  other 
personal  property  and  the  poll  tax  and  dog  tax  shall  be 
assessed  on  each  inhabitant  in  the  taxing  district  where 
he  resides  on  the  twentieth  day  of  May  in  each  year; 
personal  property  in  the  possession  or  under  the  control 
of  any  person  as  trustee,  guardian,  executor  or  admin- 
istrator, shall  be  assessed  in  his  name  as  such,  separate 
from  his  individual  assessment,  or  in  the  name  of  any 
one  of  several  joint  trustees,  guardians,  executors  or 
administrators,  if  the  one  of  them  having  actual  control 
or  possession  cannot  be  ascertained  by  the  assessor.2 


Whether  the  assessment  be  against  the 
partners  individually,  or  against  the 
firm  as  such,  the  whole  partnership 
property  is  to  be  assessed  at  its  true 
value.  Id.  Personal  property  situate 
within  Jersey  City,  and  belonging  to  a 
firm  of  four,  three  of  whom  were  non- 
residents of  the  State,  and  the  fourth 
resided  in  Elizabeth,  was  assessed  in 
Jersey  City.  Held,  that  the  interests 
of  the  non-resident  partner  were 
clearly  assessable  there,  and  as  the 
resident  partner  has  failed  to  show 
\\-hat  his  interest  is,  the  court  can 
make  no  reduction.  Taylor  v.  Love,  14 
Vroom  142. 

1  If  F.  resides  in  one  county  and 
owns  land  in  another,  on  which  he 
grazes  cattle,  he  is  liable  to  be  taxed 
for  such  cattle  in  the  township  where 
they  graze.  State  v.  Falkinburgh,  3 
Vroom  320.  Ferryboats  owned  by  a 
foreign  corporation  enrolled  in  the 
New  York  custom  house,  used  for  car- 
rying freight  and  passengers  between 
Jersey  City  and  New  York,  and  hav- 
ing no  permanent  location  in  Jersey 
City,  are  not  liable  to  be  taxed  there ; 
such  property  cannot  be  said  to  be 
situate  in  any  township  or  ward. 
State,  New  York  and  Erie  Railroad 
Co.  v.  Haight,  1  Vroom  428.  For  tax- 
ation of  ships,  see  34  Vroom  525. 
Vessels  employed  in  interstate  com- 
merce are  an  exception  to  the  rule 
that  tangible  personal  property  shall 
be  taxed  where  found,  these  being 


taxable  by  section  4141  of  the  United 
States  Revised  Statutes  at  their  home 
port,  and  not  elsewhere.  Southern 
Steamship  Co.  v.  Penn,  122  U.  S.  Rep. 
326 ;  Hays  v.  Pacific  Mail  Co.,  17  How. 
596,  §  54;  Yost  v.  Lake  Erie  Trans. 
Co.,  112  Fed.  Rep.  746.  See  Judson 
on  Taxation,  p.  197.  Steamboats  and 
other  vessels  employed  upon  waters 
within  the  jurisdiction  of  the  State 
are  taxable,  like  other  tangible  prop- 
erty, at  the  place  where  such  property 
is  found.  Wheaton  v.  Mickel,  34 
Vroom  525;  Shillingsbury  v.  Ridge- 
way,  40  Vroom  113.  For  personal 
property  of  non-residents,  see  State  v. 
Ross,  3  Zab.  517 ;  State  v.  Haight,  1 
Vroom  428;  Metropolitan  Life  Insur- 
ance Co.  v.  Newark,  33  Vroom  75.  For 
act  providing  for  taxation  of  the  stock 
of  merchandise  of  persons  engaging 
temporarily  in  business  in  this  State, 
see  P.  L.  1885,  p.  61.  Stocks  in  for- 
eign corporations  held  by  individual 
residents  in  this  State  are  personal 
estate  within  the  State  and  subject  to 
taxation.  Newark  City  Bank  v.  As- 
sessor, 1  Vroom  112. 

2  An  assignee  to  whom  an  assign- 
ment for  the  benefit  of  creditors  has 
been  made  is  taxable  as  such  trustee, 
and  not  entitled  to  a  reduction  of  the 
debts  due  from  the  assignor.  State, 
Clark  v.  Grover,  8  Vroom  174 ;  State, 
Ely  v.  Holmdel,  10  Vroom  79.  Where 
a  fund  is  directed  by  a  testator's  will 
to  be  invested  by  executors,  the  inter- 


13 


12.  The  assessor  shall  before  the  third  Monday  of  Au- 
gust in  each  year  ascertain  by  diligent  inquiry  and  by  the 
oath  of  persons  to  be  assessed  and  others  according  to 
the  best  of  his  ability  and  judgment,  the  names  of  all  the 
persons  taxable  in  his  district  and  the  true  value  of  all 
the  personal  property  therein,  and  every  inhabitant  of 
the  taxing  district  shall,  on  application  of  the  assessor, 
forthwith  render  a  true  account  of  his  name  and  ratable 
personal  property,  money,  effects  and  credits,  and  the 
assessor  shall  set  down  in  his  said  list  in  proper  col- 
umns the  names,  the  value  of  the  personal  estate  assessed 
to  each  one,  including  the  amount  of  the  collectible  debts 
due  to  him,  except  debts  secured  by  mortgage  on  real 
estate  in  New  Jersey,  the  amount  allowed  by  the  assessor 
as  a  deduction  from  said  value  for  debts  due  and  owing, 
and  for  exemptions,  and  the  net  value  of  personal  prop- 
erty assessed  to  each  person ;  the  assessor  shall  also  ascer- 
tain  and  enter   in  the  list   in   the   appropriate   column 
opposite  each  name,  the  poll  tax  and  the  dog  tax,  if  any, 
chargeable  against  such  person;    in  case  any  inhabitant 
of  the  taxing   district   shall  refuse  to  be   sworn,   or  to 
answer  in  regard  to  the  particulars  of  his  property  when 
required  by  the  assessor,  or  shall  render  a  false  state- 
ment, or  in  case  such  inhabitant  cannot  be  found  by  the 
assessor  after  a  diligent  effort,  he  shall  esfimate  his  per- 
sonal property  at  the  highest  value  he  has  reason  to  sup- 
pose it  may  be  placed. 

13.  After  making  the  valuation  of  the  personal  prop- 
erty for  which  any  person  shall  be  assessed,  the  assessor 
may  deduct  from  such  valuation  all  debts  bona  fide  due 
and  owing  from  such  person  to  creditors  residing  in  the 
state,  but  no  such  deduction  shall  be  made  unless  the 
debtor  shall  make  claim  therefor  in  writing  under  oath 
and  therein  set  forth  the  debts  owing  by  him,  when  in- 
curred, to  whom  owing  and  where  the  creditor  resides, 
and  also  the  total  amount  of  personal  property  of  the 


Ascertain 
nam^  and 
value  of  per- 
sonal prop- 
erty. 


pared. 


Poll  and  dog 
tax. 


Deductions 
for  debts. 


Statement 
under  oath. 


est  payable  annually  to  A  for  life,  the 
fund  itself  is  taxable  in  the  hands  of 
the  exectttors,  and  they  have  the  right 
to  retafn  the  tax  out  of  the  interest. 


Holcombe  r.  Holcombe,  2  Stew.  r>97. 
affirming  S.  C.,  12  C.  E.  G.  4T:s.  See 
Dilts  r.  Taylor,  28  Vroom  36£». 


claimant,  including  debts  owing  to  him  from  solvent 
debtors,  and  also  that  no  part  of  such  debt  was  incurred 
for  the  purpose  of  reducing  the  taxes  of  the  claimant, 
and  that  the  stated  value  of  the  personal  property  of  such 
claimant  includes  not  only  that  to  which  he  holds  title  or 
possession,  but  also  that  to  which  any  other  person  holds 
title  or  possession  for  such  claimant,  whether  in  trust  or 
not;  such  claim  on  behalf  of  a  corporation  shall  be  sub- 
scribed and  sworn  to  by  the  president  or  principal  officer ; 
statement  on  no  allowance  or  deduction  shall  be  made  for  personal 

behalf  of  .   .  ,    .         ,  ,  ,  r 

corporations,  property  or  securities  claimed  to  be  exempt  irom  tax- 
ation, unless  a  like  sworn  claim  therefor  shall  be  made, 
setting  forth  a  detailed  list  of  the  securities  and  personal 
property  claimed  to  be  exempt,  and  the  dates  when  the 
same  were  purchased,  and  that  they  were  not  purchased 
with  the  intent  to  escape  taxation;  no  mortgage  on  per- 
sonal property,  or  on  both  personal  and  real  property,  or 
the  debt  secured  by  such  mortgage,  shall  be  assessed 
for  taxation  unless  a  deduction  therefor  shall  have  been 
claimed  by  the  owner  of  such  mortgaged  property  and 
allowed  by  the  assessor ;  whenever  the  owner  of  personal 
property  in  two  or  more  taxing  districts  is  entitled  to 
a  deduction  for  debts  in  excess  of  the  assessed  value  of 
his  personal  property  in  the  taxing  district  where  he 
resides,  he  sKall  have  such  further  deduction  from  the 
assessed  valuation  of  his  personal  property  in  the  other 
taxing  districts  where  he  may  own  personal  property,  to 
be  claimed  and  allowed  in  the  manner  above  prescribed ; 
in  the  cities  of  this  state  the  governing  body  having  charge 
of  the  levying  of  taxes  may  regulate  and  fix  the  time 
within  which  statements  of  taxable  property  shall  be 
made  and  delivered  to  the  assessors.1 


Owners  en- 
titled to  de- 
ductions in 
two  taxing 
districts. 


1  The  deduction  of  debts  in  cases  of 
taxation  must  be  claimed  and  made,  in 
the  first  instance,  at  the  place  of  the 
residence  of  the  taxpayer.  State, 
Shreve  v.  Crossley  7  Vroom  425; 
State  v.  Ross,  3  ZaD.  517,  520,  526 ; 
State,  Perkins  v.  Bishop,  5  Vroom  45. 
There  is  no  provision  by  which  a  non- 
resident owner  of  real  estate  or  per- 


sonal estate  situate  in  this  State  may 
be  allowed  a  deduction  for  debts  due 
and  owning  by  him  to  creditors  resid- 
ing within  this  State.  State,  Tatem 
v.  McChesney,  6  Vroom  548.  The 
deduction  for  debts  cannot  be  allowed 
to  any  individual  assessed,  whether  a 
resident  or  not,  without  a  statement 
in  writing.  State,  Tatem  v.  Me- 


15 


14.   The  a  ------  t>r  shall  have  power  to  examine  under 

oath  any  person  or  officer  of  a  corporation  touching  the 
taxable  property  of  himself  or  others,  or  touching  the 
truth  of  the  matters  contained  in  the  claim  for  deduction 
or  exemption  of  any  person  or  officer,  and  may  compel  the 
attendance  of  such  persons  and  other  witnesses  and  the 
production  of  books  and  papers  by  his  order  therefor, 
designating  time  and  place  for  such  attendance  and  pro- 
duction, which  order  shall  be  served  on  the  witness  or  cor- 
poration at  least  two  days  before  the  time  named,  either 
nally  or  by  leaving  it  at  the  residence  of  the  witness 
or  office  of  the  corporation  :  in  case  of  failure  to  comply 
with  such  order,  the  assessor  may  apply  to  the  circuit  or 
county  court  which  shall  award  process  of  subpoena  for 
such  appearance  and  production,  and  may  punish  for  con- 
tempt any  person  disregarding  such  process;  the  oath 
which  the  assessor  shall  administer  shall  be  of  the  follow- 
ing or  like  tenor:     "I  ............  do  swear  (or  affirm) 

that  I  will  true  answer  make  to  all  such  questions  as  shall 
be  put  to  me  touching  the  taxable  property  of  myself  (or 
A.  B.)  and  therein  I  will  speak  the  truth,  the  whole  truth 


to 


Chesney,  5  Vroom  63  ;  6  Vroom  548  : 
State,  Forst  v.  Parker,  5  Vroom  71 : 
State,  Mount  v.  Parker,  3  Vroom  341 : 
State,  Perkins  r.  Bishop,  5  Vroom  45  : 
State,  Young  v.  Parker,  4  Vroom  192 : 
5  Vroom  49.  To  entitle  a  person 
assessed  to  a  reduction,  he  must  de- 
liver the  statement  required  to  the 
assessor  personally,  or  leave  it  at  his 
office  or  dwelling  with  a  proper  per- 
son. State  r.  Johnson,  1  Vroom  452  : 
State,  Robbins  r.  Homer.  9  Vroom 
212.  Nothing  but  unavoidable  inabil- 
ity to  effect  such  delivery  will  afford 
an  excuse  and  empower  the  commis- 
sioners of  appeals  to  entertain  the 
application  for  a  deduction.  Id.  To 
entitle  the  taxpayer  to  have  the  debts 
he  owes  deducted  he  must  have  an 
affidavit  made  out  and  delivered  to 
the  assesso'r  before  the  time  limited 
by  law  for  closing  the  assessment  roll. 


The  assessor  is  not  bound  to  do  it  for 
him.  State  v.  Johnson,  1  Vroom  452. 
A  debtor  owing  an  apportionabie  an- 
nuity is  enticed  to  a  deduction  for 
the  same  as  a  debt  from  his  taxable 
property  only  to  the  extent  of  what 
had  accrued  on  the  day  fixed  for 
assessment.  State,  Rogers  v.  Pettit, 
10  Vroom  654;  State,  Richey  r. 
Shurts,  12  Vroom  279.  Assessors  al- 
lowing a  deduction  without  a  state- 
ment by  the  taxpayer  under  oath  or 
affirmation  are  liaole  to  indictment  as 
for  a  misdemeanor.  State,  Wyckoff 
r.  Creveling,  11  Vroom  150.  An  as- 
signee to  whom  an  assignment  for  the 
benefit  of  creditors  has  been  made  is 
taxable  as  such  trustee  and  not  enti- 
tled to  a  deduction  of  the  debts  due 
from  the  assignor.  Clark  v.  Grover.  S 
Vroom  174. 


16 


Dog  tax  in 
townships. 


Assessor  to 
list  dogs. 


List  of  dogs 
and  owners 
posted. 


Owners  of 
dogs  to  de- 
liver lists. 


and  nothing  but  the  truth ;"  the  powers  conferred  by  this 
section  upon  assessors  are  vested  also  in  commissioners  of 
appeal  or  other  reviewing  authority  in  the  exercise  of 
their  jurisdiction. 

15.  , Every  person  who  shall  keep  or  harbor  a  dog 
(above  the  age  of  six  months)  in  any  of  the  townships 
of  this  state,  shall  be  taxed  yearly  for  one  dog  so  kept  or 
harbored  the  sum  of  fifty  cents,  and  for  every  additional 
dog  (above  the  age  of  six  months)  the  sum  of  one  dollar; 
in  addition  thereto  there  may  be  annually  levied  when 
legally  ordered  a  further  dog  tax,  to  be  assessed  and  col- 
lected in  the  same  manner  and  at  the  same  time  as  other 
annual  taxes  raised  for  the  use  of  the  state1,  county  or 
township  are  assessed  and  collected:  the  assessors  of  the 
several  townships  in  this  state  shall  set  down  on  a  separate 
column  on  their  several  duplicates,  opposite  the  name  of 
each  person  or  persons,  the  number  of  dogs  which  he  may 
own  or  harbor  on  his  premises  at  the  time  of  making  their 
annual  assessment  and  make  a  return  of  the  same  to  the 
township  committee:  each  and  every  year  before  said 
duplicate  is  delivered  to  the  collectors  of  said  townships, 
and  the  assessors  of  the  respective  townships  may  strike 
off  their  duplicate  or  rate  book  the  tax  assessed  against 
any  person  for  a  dog  or  dogs  on  its  being  proved  to  the 
satisfaction  of  the  assessor  by  the  owner  thereof  that  he, 
she  or  they  have  killed  or  caused  to  be  killed  such  dog  or 
dogs  before  the  delivery  of  the  duplicate  to  the  collector ; 
and  the  said  assessor  shall  set  up  in  at  least  five  of  the 
most  public  places  in  their  respective  townships,  within 
ten  days  after  having  taken  the  annual  list  of  the  ratables, 
lists  of  the  name  of  each  person  who  shall  have  delivered 
to  him  an  account  of  the  dog  or  dogs  and  the  number 
given  in  by  each  person;  and  each  assessor  shall  be  enti- 
tled to  receive,  on  settlement  of  his  accounts,  one  dollar 
and  fifty  cents  for  the  list  so  set  up,  to  be  paid  out  of  the 
fees  or  tax  herein  authorized  to  be  collected ;  every  inhab- 
itant who  shall  refuse  or  wilfully  neglect  to  deliver  to  the 
said  assessor,  when  by  him  required,  a  true  account  of  the 
number  and  age  of  the  dog  or  dogs  made  taxable  'under 


17 

this  act  and  owned  or  harbored  by  him  as  aforesaid,  shall, 
for  every  such  refusal  or  neglect,  forfeit  and  pay  the  sum 
of  two  dollars  and  fifty  cents,  to  be  recovered  with  costs 
by  the  collector  of  the  township  wherein  the  offense  shall 
be  committed.1 

16.  Corporations  of  this  state  shall  be  regarded  as  resi- 
dents  and  inhabitants  of  the  taxing  district  where  their 
chief  office  is  located,  and  their  personal  property  shall  be 
taxed  the  same  as  that  of  an  individual,  except  as  herein 
•otherwise  provided ;  all  corporations  regularly  doing  busi- 
ness  in  this  state  and  not  being  corporations  of  this  state 
shall  be  assessed  and  taxed  for  and  in  respect  of  the  busi- 
ness so  done  by  them,  and  all  such  companies  other  than 
insurance  companies  shall  be  assessed  for  the  amount  of 
capital  usually  employed  in  this  state  in  the  doing  of  such 
business,   and  not  otherwise  taxed  as  real  property  or 
tangible  personal  property  by  virtue  of  this  act,  and  such 
assessment  shall  be  made  in  the  taxing  district  where  such 
business  is  most  usually  carried  on  and  transacted ;  mort-  Mortgages 

.  (.  owned  by  cor- 

gages  owned  by  corporations  shall  be  exempt  from  taxa-  porationsex- 
tion  to  the  same  extent  as  when  owned  by  natural  persons, 
and  the  value  thereof  shall  be  deducted  from  the  value  of 
the  capital  stock  or  personal  property  in  ascertaining  the 
valuation  subject  to  taxation ;  provided,  that  this  shall  not 
affect  or  reduce  any  franchise  tax. 

17.  The  shares  of  stock  of  every  national  bank  doing  Taxation  of 
business  within  this  state,  and  of  every  state  bank  belong-  AS  amended 
ing  to  residents  of  this  state,  shall  be  assessed  against  the  1905!  ~'8' 
stockholders  in  the  taxing  district  where  they  reside;  and  when  owned 

,     ,  .,..,.  by  non-resi- 

tne  shares  belonging  to  persons  not  residing  in  this  state  dent, 
shall  be  assessed  against  the  holder  in  the  taxing  district 
where  the  bank  is  located,  and  the  tax  assessed  against 
such  non-resident  stockholder  shall  be  a  lien  upon  his 
stock  from  the  twentieth  day  of  May  in  each  year,  and 
said  stock  may  be  levied  upon  and  sold  by  the  collector  on 
default  of  payment,  and  moreover  it  shall  be  the  duty  of 

1  State  v.  Falkinburgh,   3   Gr.   320,  1893,  p.  3-o ;    P.  L.  1896.  p.  234,  and 

324.     For  act  providing  for  registra-  G.  S.,  pp.  42-48. 

tion  and  licensing  of  dogs,  see  P.  L. 

2 


IS 


Statement 
furnished  by 
bank. 


said  bank  to  pay  said  tax  assessed  against  such  non-resi- 
dent on  demand,  and  said  bank  shall  have  a  lien  upon  the 
shares  for  such  payment  and  may  retain  the  amount  so 
paid  out  of  the  dividends  that  may  be  declared  on  said 
shares.  The  real  property  of  such  corporations  shall  be 
assessed  to  the  bank  and  deducted  from  the  total  valuation 
of  the  shares  of  stock  assessed  against  the  stockholders. 
It  shall  be  the  duty  of  the  officers  of  every  bank  to  give  to 
the  assessor  of  each  taxing  district,  on  his  application,  a 
true  statement,  under  the  oath  of  the  president,  cashier  or 
treasurer,  of  the  names  and  residences  of  its  stockholders 
in  such  taxing  district  on  the  twentieth  day  of  May  in 
said  year,  as  shown  by  its  stock  books,  and  of  the  number 
of  shares  held  by  each,  and  of  the  amount  of  its  assets, 
capital  stock  and  surplus,  and  the  assessor  is  authorized 
to  administer  such  oath.1 


1  BANKS. — Section  5219,  U.  S.  Re- 
vised Statutes,  authorizes  the  taxation 
of  national  bank  stock  in  the  hands  of 
the  individual,  in  such  manner  and 
place  as  the  State  may  determine,  sub- 
ject only  to  the  condition  that  the  rate 
shall  not  exceed  the  rate  of  taxation 
on  other  moneyed  capital,  and  that 
non-residents  of  the  State  holding 
stock  shall  be  taxed  in  the  taxing  dis- 
trict in  which  the  bank  is  located.  In 
ascertaining  the  true  value  of  the 
shares  of  bank  stock  for  the  purposes 
of  taxation,  our  laws  do  not  require 
that  the  non-taxable  property  of  the 
banks  should  be  deducted  from  the 
assets.  Mechanics  Nat.  Bank  v. 
Baker,  36  Vroom  113.  Under  the  act 
of  Congress,  section  5219  of  the  U. 
S.  Revised  Statutes,  shares  in  national 
banks  are  to  be  assessed  at  their  actual 
value,  without  any  deduction  on 
acccount  of  the  bank's  capital  or  sur- 
plus being  invested  in  United  States 
securities.  Stratton  v.  Collins,  14 
Vroom  563.  Authority  to  make 
examination  of  list  of  stockholders  in 
national  banks  is  also  provided  by  act 
of  Congress,  approved  June  3,  1864, 
section  40  of  R.  S.  An'assessment  of 


tax  on  the  stock  of  a  national  bank- 
ing association  in  this  State,  owned  by 
a  stockholder  residing  in  the  city  in 
which  the  association  is  located,  can- 
not be  sustained  by  the  presumption 
that  the  stockholder  resided  in  the 
ward  in  which  the  association  is 
located.  It  is  the  right  of  the  stock- 
holder, under  the  laws  of  this  State, 
to  have  the  assessment  in  such  case 
made  against  himself.  State,  North 
Ward  Nat.  Bank  v.  Newark,  11 
Vroom  558 ;  affirming  10  Vroom  380. 
Stock  in  a  national  banking  associa- 
tion located  in  another  State  cannot 
be  taxed  under  the  laws  of  this  State. 
De  Baun  v.  Smith,  26  Vroom  110. 
Tappan  v.  Merchants'  Nat.  Bank,  19 
Wall.  490;  Crossley  v.  East  Orange, 
33  Vroom  585 ;  ^leyer  v.  Campbell, 
Collector,  35  Vroom  186.  The  value 
per  share  at  which  bank  stock  is  to  be 
assessed  is  determined  by  dividing  the 
capital  stock,  surplus  fund  and  undi- 
vided profits  of  the  bank,  as  shown  by 
the  quarterly  statement  required  by 
the  Comptroller  of  the  Treasury  at  the 
close  of  business,  May  4,  by  the  num- 
ber of  shares.  Stratton  v.  Colins,  14 
Vroom  362. 


19 


18.  Associations  or  corporations  whose  business  is  that 
of  assurance  on  liv«->  shall  be  assessed  and  taxed  for  the  companies. 
full  amount  of  their  property  (exclusive  of  real  estate 
located  in  this  state),  deducting  the  amount  of  their  debts 
and  liabilities,  and  to  ascertain  the  said  amounts  a  state- 
ment of  the  property  and  debts  and  liabilities  of  such 
association  or  corporation  as  they  existed  on  the  thirty  - 
tirst  day  of  December  next  preceding  such  statement  shall 
be'  annually  made  to  the  assessor  in  the  township,  city  or 
taxing  district  where  the  principal  office  of  the  association 
or  corporation  is  located,  upon  the  oath  of  the  president, 
secretary,  treasurer  or  other  officer  of  such  association  or 
corporation  :  provided^  that  in  stating  the  liabilities  on  Proviso. 
policies  the  basis  of  such  statement  shall  be  the  value  of 
biicli  policies  at  the  date  above  mentioned  in  this  section, 
and  not  the  gross  amount  insured  thereby,  and  such  value 
shall  be  according  to  the  computation  of  the  same  by  the 
commissioner  of  banking  and  insurance  of  this  state,  by 
such  standard  of  valuation  as  may  be  adopted  and  used 
by  him  at  the  time  such  computation  of  value  shall  be 
made,  according  to  law;  such  real  estate  shall  be  sepa- 
rately assessed  and  taxed  where  the  same  is  located,  and 
no  tax  shall  be  assessed  against  such  association  or  cor- 
poration 011  personal  property  in  any  other  taxing  dis- 
trict :  everv  fire  insurance  company1  and  every  trust  com-  Fire  insur- 

•     iiii  --,  .          T       .  l  •        ance  and  trust 

panyj  shall  lx>  assessed  in  the  taxing  district  where  its  companies, 

.  T       /•    n  r  •  -11     assessment  of  . 

office  is  situated,  upon  the  full  amount  of  its  capital  stock 
paid  in  and  accumulated  surplus  ;  the  real  estate  belong- 
ing to  every  such  corporation,  however,  shall  be  taxed  in 
the  taxing  district  where  such  real  estate  is  situated,  and 
the  amount  of  assessment  upon  said  real  estate  shall  be 
deducted  from  the  amount  of  any  assessment  made  upon 
the  capital  stock  and  accumulated  surplus,  as  herein  pro- 
vided for  :  no  franchise  tax  shall  be  imposed  upon  any 

1  Fire  Insurance  Companies,  see  posed  upon  trust  companies,  on  their 

Merchants  Ins.  Co.  r.  Newark,  25  shares  of  stock  issued  and  outstand- 

Vroom  138.  ing,  is  not  upon  their  par  value,  but 

-  Fidelity  Trust  Co.  r.  Vogt,  Re-  at  their  real  value.  Mechanics  Nat. 

ceiver,  37  Vroom  86.  The  tax  im-  Bank  v.  Baker,  36  Vroom  549. 


20 


insurance  or  trust  company;  provided,  further, 
to  any  funds  collected  by  any 


Act  not  to  cnp"h 

apply  to 

IS**  afs£-ne~    that  this  act  slia]1  not  a] 

ciations.  lodge,  council,  society  or  fraternal  beneficiary  association 
as  defined  in  the  act  of  March  eleventh,  anno  domini  one 
thousand  eight  hundred  and  ninety-three,  from  its  mem- 
bers for  the  purpose  of  paying  sick,  funeral  or  death 
benefits. 


ARTICLE 


ESTIMATION    OF    TAXES. 


Assessor's  du- 
plicate. 


Revision  of 
taxes. 


Assessor  to 
attend. 


19.  The  assessor  shall  make  out  a  full  and  true  copy  of 
his  assessment  list,  which  shall  be  called  his  duplicate, 
and  on  the  second  Tuesday  in  August  in  each  year  shall 
attend  before  the  governing  body  of  the  taxing  district 
charged  with  the  duty  of  levying  taxes,  or  before  the 
board  charged  with  the  duty  of  the  revision  of  taxes 
where  such  board  exists,  who  are  hereby  required  to  hold 
meetings  on  that  day  at  their  usual  places  of  meeting,  for 
the  purpose  of  examining,  revising  and  correcting  the  tax 
list  and  the  duplicate1,  both  of  which  the  assessor  shall  lay 
before  them,  properly  made  up  and  legibly  written  in  ink, 
to  be  by  them  examined,  revised  and  corrected,  and  they 
may  adjourn  from  time  to  time  to  discharge  their  duties 
and  shall  complete  their  work  on  or  before  the  last  day  of 
August,  and  the  chairman  of  such  body  may  issue  sub- 
poenas to  bring  before  their  meetings  persons  and  papers 
to  be  examined  in  relation  to  said  assessments  ;*  the 
assessor  shall  attend  all  such  meetings  to  assist  and  to 
explain  his  list  and  duplicate;  the  corrections  made  shall 
be  entered  in  both  the  assessor's  list  and  duplicate;2  the 


1  The  township  committee,  under  the 
provisions  of  this  act,  can  increase  the 
valuation  placed  by  the  assessor  upon 
real    estate     without    notice    to     the 
owner.      Vanderpool    v.    Bonnell,    20 
Vroom  317. 

2  The  duty  of  the  assessor  to  enter 
the  corrections  made  by  the  governing 


body  upon  his  duplicate  before  deliv- 
ery, is  mandatory,  and  only  such 
revised  duplicate  may  legally  be  con- 
sidered by  county  boards.  Ridgefield 
r.  Goodday,  36  Vroom  153;  City  of 
Englewood  v.  Board  of  Equalization 
of  Taxes  of  Bergen  Co.,  59  Atl.  Rep. 
15. 


21 


duplic.ut--  -hall  be  returned  to  the  assessor,  and  the  list 

shall  remain  on  file  with  the  clerk  and  be  open  at  all  times 

to  the  inspection  of  taxpayers  and  others  interested ;  pro-  Proviso. 

rirfi'd,  h-owcrer,  that  where  there  is  a  board  of  assessors 

with  a  fixed  office  such  original  list  shall  be  kept  in  such 

office. 

20.  The  assessors  of  the  several  taxing  districts  in  each  County  board 

.  i  .       of  assessors. 

county  shall  constitute  the  county  board  01  assessors;  in 
counties  where  a  county  board  of  equalization1  has  been 
lawfully  created,  they  shall  discharge  the  duties  which  by 
this  act  are  imposed  on  the  county  board  of  assessors,  and 
the  assessors  shall  present  their  duplicates  to  the  county 
board  of  equalization,  and  attend  their  meetings  and 
assist  them  in  their  duties ;  the  county  board  of  assessors2  Annual  meet- 
shall  meet  at  the  hour  of  ten  in  the  forenoon  of  the  second 
Tuesday  in  September  in  every  year  at  the  place  of  hold- 
ing the  court  of  common  pleas,  and  by  adjournment  from 
day  to  day  as  their  duties  may  require,  and  each  assessor 
shall  produce  his  duplicate,  with  the  amount  of  each 
column  and  the  total  of  all  the  columns  under  each  class 
correctly  added,  with  his  affidavit  annexed  of  the  follow- 
ing or  like  tenor :  "I assessor  of  Assessor's 

/          rr»        \     i          i       c  T        affidavit  of 

do  swear  (or  affirm)  that  the  foregoing  list  valuations. 

contains  the  valuations  made  by  me,  to  the  best  of  my 
ability,  of  all  the  property  liable  to  taxation  in  the  taxing 
district  in  which  I  am  the  assessor  and  the  corrections  by 


1  For  act  creating  Hudson  County 
Board  of  Equalization,  see  P.  L.  1873, 
p.  794;  1894.  p.  463;  West  Hoboken 
r.  County  Board  of  Equalization,  37 
Vroom  163.  Also  act  approved  March 
22.  1900  (P.  L.,  p.  134),  which  pro- 
vides for  county  boards  of  equaliza- 
tion of  taxes,  consisting  of  three  mem- 
bers, to  be  appointed  by  Court  of 
Common  Pleas,  on  application  of 
Board  of  Freeholders.  For  case  de- 
fining powers  of  boards  of  equaliza- 
tion organized  under  this  act,  see  N. 
J.  Zinc  Co.  v.  Sussex  Board  of  Equali- 
zation, 41  Vroom  186. 


2  The  County  Board  of  Assessors 
meet  only  for  the  purpose  of  determin- 
ing how  much  each  township  and  bor- 
ough shall  contribute  to  the  State  and 
county  tax,  and  the  valuation  fixed  by 
that  board  is  exclusively  for  the  pur- 
pose of  adjusting  such  quota.  Rex- 
roth  v.  Ames,  26  Vroom  509.  See 
State,  Colwell  v.  Abbott,  13  Vroom 
115 ;  Bloomfield  v.  Pierson,  18  Vroom 
247  ;  Borough  of  Woodstown  v.  Board 
of  Assessors  of  Salem,  56  Atl.  Rep. 
124. 


Duties  and 
powers  of 
county  board 
of  assessors. 


the  township  committee  (or  common  council  or  as  the 
case  may  be),  and  that  I  have  valued  the  same,  without 
f avoi*  or  partiality,  at  its  full  and  fair  value,  at  such  price 
as  in  my  judgment  it  would  sell  for  at  a  fair  sale  by 
private  contract  on  the  twentieth  day  of  May  last,  and 
have  made  such  deductions  only  for  debts  and  exemptions 
as  are  prescribed  by  law ;"  if  any  assessor  shall  be  unable 
to  atteoid  such  meeting,  it  shall  be;  his  duty  to  send  his 
duplicate  and  affidavit  aforesaid,  and  in  default  thereof 
the  majority  of  the  assessors  convened  shall  estimate  the 
value  of  the  property  liable  to  assessment  in  the  taxing 
district  of  the  absent  assessor,  according  to  the  best  of 
their  information  and  belief. 

21.  The  county  board  of  assessors,  at  their  said  annual 
meeting,  shall  make  a  careful  comparison  of  the  respec- 
tive duplicates,  and  if  it  shall  appear  to  them  that  the 
total  value  as  assessed  in  any  duplicate  is  relatively  less 
than  the  assessed  value  of  other  property  in  the  county, 
they  may,  for  the  purpose  only  of  apportioning  the  state 
school,  state  and  county  tax,  add  to  the  total  assessed  val- 
uation shown  on  any  duplicate  such  amount  as  will  justly 
equalize  the  burden,1  and  having  ascertained  the  total 
taxable  valuation  of  the  property  in  each  taxing  district, 
they  shall  fix  and  adjust  the  amount  of  state  school,  state 


1  When  the  board  of  assessors  meet, 
the  township  to  whose  quota  of  tax 
an  addition  is  proposed  to  be  made 
cannot  offer  evidence  to  rebut  any 
alleged  inequality.  State,  Weehawken 
v.  Roe,  7  Vroom  SG.  Before  they  can 
interfere  at  all  with  any  duplicate 
they  must  decide  that  the  valuation 
contained  in  it  is  relatively  less  than 
the  value  of  other  property  in  the 
county,  and  then  correct  it  as  to 
themselves  shall  seem  just  and  proper. 
Id.  To  authorize  the  increase  of  the 
valuation  of  any  township  duly  re- 
turned to  the  County  Board  of  As- 
sessors it  is  necessary  for  the  board : 
(1)  To  make  a  careful,  particular 
and  thorough  comparison  of  the 
respective  duplicates.  (2)  To  adjudge 


that  the  value  of  the  property  con- 
tained in  any  duplicate  is  relatively 
less  than  the  value  of  other  property 
in  the  county.  (3)  To  thereupon  add 
such  percentage  as  shall  appear  just, 
proper  and  warranted  by  such  com- 
parison. State,  Englewood  v.  Hopper, 
25  Vroom  544 ;  Sea  Isle  City  v.  Cape 
May,  21  Vroom  50;  East  Brunswick 
v.  New  Brunswick,  28  Vroom  145.  A 
resolution  by  a  board  of  assessors  add- 
ing one  lump  sum  to  the  value  of  real 
estate,  and  another  to  that  of  the 
personal  estate  contained  in  a  dupli- 
cate, receives  no  support  from  section 
140  of  the  General  Tax  law  (Gen. 
Stat,  p.  3309),  and  is  without  author- 
ity and  void.  McCallum,  Assessor  of 
Chiselhurst  Borough  v.  County  Board 


23 


and  county  tax  to  be  levied  in  each  taxing  district  in  pro- 
portion to  said  value;1  if  a  vacancy  exists  in  the  office  of  vacancy. 
assessor  of  any  taxing  district  at  the  time  of  the  meeting 
of  the  county  board  of  assessors,  they  shall,  after  having 
ascertained  the  tax  to  be  levied  on  the  taxing  district, 
appoint  a  committee  of  not  less  than  three  of  their  num- 
ber, who  shall  perform  all  the  duties  thereafter  devolving 
upon  the  as  to  the  levying  and  assessing  of  state, 

state  school  and  county  taxes  in  said  taxing  district.2 

•2-2.   The   count v   board   of   assessors,    at  their   annual  Prepare  table 

of  aggregates. 

meeting,  shall  fill  out  a  table  of  aggregates  copied  from 

the  duplicates  of  the  several  assessors  and  enumerating 

the  following  items:     (1)   the  total  number  of  acres  or 

lots  assessed;  (2)   the  value  of  real  estate  assessed;  (3) 

the   value    of    personal    estate    assessed;    (4)   the    total 

amount  of  deductions  for  debts  claimed  and  allowed  in 

each  taxing  district;  (5)  the  total  amount  of  exemptions  items  set 

allowed  firemen,  veterans  and  members  of  militia;   (6) 

total   net  valuation   taxable;    (7)    the   number   of   polls 

assessed;  (8)  the  total  valuation  of  property  exempt  from 

taxation  in  each  taxing  district,  specifying  particularly 

and  by  separate  items:    (a)  the  amount  of  public  school 

property;   (b)  the  amount  of  other  school  property;  (c) 

the  amount  of  public  property  other  than  school  property ; 


of  Assessors,  29  Vroom  544 ;  Mayor, 
&c.,  of  Borough,  of  "Wooastown  v. 
Board  of  Assessors  of  Salem  Co.  et  al., 
56  Atl.  Rep.  124.  Acquiescence  or 
delay  in  objecting  to  the  proportion  or 
quota  of  tax  to  be  levied  and  collected, 
fixed  by  the  board  of  assessors  of  the 
several  townships  and  wards  of  the 
county,  and  an  increased  assessment 
imposed,  will  be  construed  as  a  waiver 
and  certiorari  refused.  Delaware 
Township  r.  Assessors  of  Taxes,  21 
Vroom  o!9. 

1  The  power  of  making  an  appor- 
tionment or  voting  a  tax  cannot  be 
delegated.  State  r.  Sickels.  4  Zab. 
125;  State,  Wharton  r.  Roster,  9 
Vroom  308;  State,  Verhute  v.  Saal- 


maan.  8  Vrooni  156.  The  board  of 
assessors  in  apportioning  the  State  and 
school  tax  among  the  several  town- 
ships in  a  county,  must  distribute  it 
according  to  the  value  of  the  property, 
after  deducting  debts,  as  shown  by 
the  duplicates  of  the  assessors  of  the 
several  townships  of  the  then  present 
year,  and  not  of  the  preceding  year. 
State,  Skirm  r.  Cox,  9  Vroom  302. 
After  the  apportionment  is  fixed  the 
officers  have  no  right  to  add  any  sum 
to  the  assessment  for  contingencies. 
State  r.  Jersey  City,  4  Zab.  108; 
State  r.  Flavell.  4  Zab.  370. 

-  Eatontowu       r.       Monmouth,      22 
Vroom  100. 


24 

• 

(d)  tlie  amount  of  church  and  charitable  property ;  (e) 
the  amount  of  cemetery  property  and  graveyards;  (f)  the 
total  value  of  exempt  property  in  each  taxing  district; 
(9)  the  amount  apportioned  to  each  taxing  district  for 
state  school  tax;  (10)  the  amount  apportioned  to  each 
taxing  district  for  county  expenses;  (11)  the  tax  rate  per 
one  hundred  dollars  of  valuation  in  each  taxing  district ; 
pro-  |}ie  "blanks  for  filling  out  these  tables  of  aggregates  shall 

Tided  by  state  .       i  -, 

board  of  taxa-  be  provided  by  the  state  board  of  taxation1  and  sent  by 
the  said  board  to  the  county  collectors  of  the  several  coun- 
ties, to  be  by  them  transmitted  to  the  county  boards  of 
assessors  or  county  boards  of  equalization  at  their  annual 
meetings ;  such  table  of  aggregates  shall  be  correctly 
added  by  columns,  and  shall  be  signed  by  each  and  every 
assessor  present,  and  by  the  members  of  the  county  board 
of  equalization  in  counties  where  such  boards  exist,  and 
shall,  within  three  days  after  such  meeting,  be  trans- 
mitted to  the  county  collector,  who  shall  file  the  same  and 
cause  it  to  be  printed  in  its  entirety,  and  shall  transmit  a 
certified  copy  of  such  printed  table  of  aggregates  to  the 
state  comptroller,  the  state  board  of  taxation1  and  the 
clerk  of  each  municipality  in  such  county. 

Duty  of  state       23.   The  state  comptroller  shall  on  or  before  the  first 

comptroller — 

apportion-        day  oi  February  in  each  year  transmit  to  the  state  board 

ment  of  ^    _  *    -  • 

school  tax.  of  education  and  to  the  county  collector  of  each  county  a 
statement  of  the  amount  of  the  tax  appropriated  by  the 
state  for  that  year  and  to  be  raised  by  taxation  for  the 
public  schools;  the  state  comptroller  shall  apportion  said 
tax  among  the  several  counties  in  proportion  to  the 
amount  of  taxable  real  and  personal  property  of  said 
counties  respectively  as  shown,  by  the  last  annual  abstracts 
of  ratables  made  out  by  the  boards  of  county  assessors 
and  filed  in  the  office  of  the  state  comptroller;  the  state 
comptroller  shall  also*  on  or  before  the  first  Tuesday  of 
August  annually  transmit  to  each  county  collector  a  state>- 
ment  of  the  amount,  if  any,  necessary  to  be  raised  by 

1  Superseded  by  the  Board  of  Equali- 
zation of  Taxes.     See  note  4,  section  i 
5,  ante. 


25 

general  taxation  for  state  purposes  in  said  county,  which 

the  state  comptroller  shall  apportion  in  the  same  manner 

as  the  school  tax,  adding  thereto  the  deficiency,  if  any,  of 

the  previous  year  ;   the  county  collector  shall  lay  said  53SuSrlng  de 

statements  before  the  board  of  assessors  of  his  county  at 

its  next  annual  meeting,  who  shall  apportion  the  amount 

required    among    the    taxing    districts,    as    in   this    act 

directed,  charging  the  deficiency,  if  any,  to  the  deficient 

taxing  districts;  the  taxing  districts  shall  be  liable  to 

make  good  to  the  state  and  county  any  deficiency  arising 

from  the  default  of  their  collecting  and  disbursing  officers 

or  otherwise,   and  the  counties  shall  be  liable  to  make 

good  to  the  state  any  deficiency  arising  from  the  default 

of  their  respective  county  collectors,  by  apportioning  the 

same  in  the  next  tax  among  the  taxing  districts. 

24.  The  board   of  chosen  freeholders  shall,   at  their  Determine 

.  amount  for 

annual  meeting  or  at  an  adjourned  or  special  meeting  not   county 

°  .  purposes. 

later  than  the  last  Tuesday  of  August,  determine  and  AS  amended 
appropriate  specifically  the  amount  to  be  raised  for  cur-       ™11 


rent  expenses,  debt  and  interest,  public  works  and  for  all 
other  county  purposes;  provided,  that  such  amount  shall  Proviso. 
in  no  case  exceed  in  the  aggregate  the  sum  of  fifty  cents 
for  each  one  hundred  dollars  of  assessed  valuation  in  such 
county.  The  county  collector  shall  transmit  to  the  county 
board  of  assessors  at  its  next  annual  meeting  a  statement 
of  the  total  amount  so  appropriated  and  otherwise  re- 
quired by  law  to  be  raised  by  taxation  in  that  year  for 
county  purposes;  the  said  board  shall  apportion  the  tax 
among  the  taxing  districts  as  in  this  act  directed. 

25.  The  clerk  or  other  proper  officer  of  each  taxing  Amount 
district  shall  certify  to  the  assessor,  on  or  before  the  third   taxing  dis- 
Tuesday  of  August,  a  copy  of  the  annual  taxing  ordi-  AS  amended 
nance  or  resolution,  or  other  evidence  showing  the  amount  i905.h  31' 
to  be  raised  by  taxation  for  the  purposes  of  the  taxing 
district.     The  governing  body  of  such  taxing  district  may  Contin- 
add  to  the  amount  appropriated  for  state,  county,  school 
district  or  local  purposes  not  exceeding  ten  per  centum 
thereof  to  meet  contingencies,  and  the  assessor's  rate  shall 
be  fixed  accordingly.    In  no  case  shall  the  rate  of  taxation  Maximum 

tax  rate. 


2G 


Proviso. 


In  judgment 

against 

district. 


Completion 
of 

duplicate. 
As  amended 
March  31, 
1905. 


Rate  per 
$100. 


Assessed 
.valuation. 


for  county,  school  district  and  local  purposes  exceed  in 
the  aggregate  the  sum  of  one  dollar  and  seventy  cents  for 
each  hundred  dollars  of  assessed  valuation  in  cities 
having  a  population  over  fifty  thousand,  one  dollar  and 
fifty  cents  for  each  one  hundred  dollars  of  assessed  valua- 
tion in  all  other  cities,  boroughs,  villages,  towns  and 
townships ;  provided,  however,  that  any  municipality  may 
exceed  such  limited  tax  rate  whenever  the  governing  body 
of  such  municipality  shall  by  resolution  adopt  a  higher 
rate  and  the  same  shall  be  approved  by  a.  majority  of  the 
legal  voters  of  such  municipality  at  the  general  election 
next  preceding  the  fixing  of  such  tax  rate.  The  limita- 
tions imposed  by  law  upon  the  tax  rate  in  any  taxing 
district  shall  not  apply  to  the  tax  rate  required  to  raise 
the  state  tax,  the  state  school  tax  or  to  ]my  judgments 
against  the  taxing  district  which  may  be  imposed  in  addi- 
tion to  the  limited  rate  as  herein  fixed.  When  any  execu- 
tion shall  be  issued  upon  judgment  against  any  taxing- 
district,  and  there  shall  be  found  no  property  sufficient  to 
satisfy  the  same  by  levy,  the  officer  shall  serve  a  copy  of 
his  execution  upon  the  collector  of  the  taxing  district  and 
also  upon  the  assessor,  and  it  shall  be  the  duty  of  the 
assessor  to  levy,  in  addition  to  other  taxes,  the  amount 
due  upon  said  execution,  with  interest  to  the  twentieth 
day  of  December  following,  and  this  tax  shall  be  assessed 
and  collected  at  the  same  time  and  under  the  same  regu- 
lations as  taxes  for  other  purposes,  and  when  collected 
shall  be  paid  to  the  officer  serving  the  execution. 

26.  Upon  ascertaining  the  amount  of  taxes  to  be  raised 
from  the  property  in  his  taxing  district  as  herein  pro- 
vided, the  assessor  shall  enter  upon  his  duplicate,  in  ap- 
propriate columns,  the  net  value  assessed  to  each  person 
for  both  real  and  personal  property ;  the  rates  per  hun- 
dred dollars  in  cities  having  a  population  over  fifty  thou- 
sand shall  not  exceed  one  dollar  and  seventy  cents  on  each 
one  hundred  dollars  of  assessed  valuation ;  in  all  other 
cities,  boroughs,  villages,  towns  and  townships  one  dollar 
and  fifty  cents  on  each  one  hundred  dollars  of  assessed 
valuation,  which  shall  be  such  as  according  to  the  valua- 


27 


tions  on  the  duplicate  will  be  sufficient  to  produce  the 
sums  required,  and  the  several  sums  assessed  on  the  prop- 
erty of  each  person  for  state,  state  school  and  county  taxes 
and  also  for  local,  poll,  dog,  school  district  and  other 
taxes,  and  shall  enter  the  addition  of  the  items  of  each 
column  at  the  foot  thereof,,  on  every  page,  and  shall, 
within  thirty  clays  after  the  adjournment  of  the  county 
board  of  assessors,  deliver  said  duplicate,  complete  and  Duplicate 

delivered  to 

certified  by  the  assessor  to  be  a  true  record  of  the  taxes  collect*  r. 
assessed,  to  the  collector  of  the  taxing  district;  the  dupli- 
cate shall  be  produced  by  the  collector  before  the  govern- 
ing body  of  the  taxing  district  or  before  the  state  board  of 
taxation1  whenever  required,  and  they  may  cause  copies 
to  be  taken  as  thev  mav  direct.2 


ARTICLE  V. 


REVIEW    OF    ASSESSMENTS. 


27.  The  commissioners  of  appeal  in  cases  of  taxation3 

/     i  •   i  •         i  •  i     -IT     -i-i  i          -11  sioners  of 

(which  name  in  this  act  shall  include  any  other  local  appeal— 

board  charged  with  the  duty  of  reviewing  taxes  on  ap-  notice  of. 

-,  .  -..  ,  assessor's 

peal)    in  each  taxing  district  shall  meet  on  the  fourth  explanation. 

,  T  -n  111  examination, 

luesday  01  .[November  annually,  or  on  such  other  date  as  judgment. 
may  be  fixed  by  the  laws  or  ordinances  of  any  taxing 

district  empowered  to  fix  such  date,  giving  at  least  eight  3 


1  Superseded  by  the  Board  of  Equali- 
zation of  Taxes.  See  note  4,  section 
5,  ante. 

2Ridgefield  r.  Goodday,  36  Vroom 
153. 

3For  acts  providing  for  appoint- 
ment, terms  and  salary  of  commis- 
sioners of  appeal,  see — cities  of  first 
class,  P.  L.  1892,  p.  36;  cities  of 
second  class,  P.  L.  1892,  p.  282 ; 
1895,  p.  218.  §40:  in  towns,  P.  L. 
1889,  p.  218;  1892,  p.  218,  §  40; 
cities  between  6,000  and  10,000  popu- 


lation, P.  L.  1879,  p.  123.  §§8.  45: 
in  townships,  P.  L.  1899,  p.  372.  *§ 
2,  4,  18;  in  boroughs,  P.  L.  1897.  p. 
285,  §§  2,  4,  21;  in  villages,  P.  L. 
1895,  p.  341,  §  1 ;  P.  L.  1903,  p.  195. 
§  7.  In  the  cities  of  Newark  <  P.  L. 
1866,  p.  448,  §  4),  Elizabeth  (P.  L. 
1869.  p.  1257),  Phillipsburg  (P.  L. 
1875,  p.  586),  Morristowu  |,P.  L. 
1866,  p.  432,  §  18)  and  Railway  (P. 
L.  1873,  p.  312,  §  9),  the  assessors 
sit  as  a  board  of  appeals  to  review 
and  correct  their  assessments. 


28 


meeting  to 
advertised. 


meetingfto  be  days'  notice1  of  such  meeting  in  writing  set  up  at  six  or 
more  of  the  most  public  places  in  the  taxing  district,  or 
advertised  in  one  or  more  newspapers  of  the  taxing  dis- 
trict, and  may  adjourn  from  day  to  day  until  they  have 
completed  their  work ;  the  assessor  shall  meet  with  them 
and  explain  his  assessments,  and  the  clerk  of  the  taxing 
district  shall  lay  before  them  the  assessment  list  filed  with 
him  by  the  assessor;  the  commissioners  shall  examine  all 
appeals  presented  to>  them  in  writing  by  taxpayers  and 
after  hearing  and  consideration  shall  give  judgment 
within  three  days  after  hearing  of  the  appeal  and  may 
reduce  or  set  aside  any  assessment  as  may  be  lawful;2 


Commis- 
sioners of 
appeal  to  ex 
amine  all 
cases. 


1  In  the  absence  of  some  statutory 
requirement  of  notice,  in  a  particular 
manner,  to  the  individual  taxed,  of 
the  assessment  against  him,  notice  of 
the  time  and  place  of  the  meeting  of 
the  commissioners  of  appeal,  by  ad- 
vertisements set  up  according  to  the 
statute,  is  sufficient  notice  of  the  as- 
sessment and  of  the  time  and  place 
for  hearing  objections,  to  make  the 
imposition  lawful.  State,  Vail  v.  Run- 
yon,  12  Vroom  98.  The  tribunal  of 
the  commissioners  of  appeal  is  a  spe- 
cial tribunal,  and  it  is  well  settled 
that  such  tribunals  should  show  upon 
the  face  of  their  record  all  facts  neces- 
sary to  give  jurisdiction.  Nixon  v. 
Ruple,  1  Vroom  58.  All  parties  are 
bound  to  taKe  notice  of  the  day  ap- 
pointed by  law  for  the  meeting  of  the 
commissioners  of  appeal  in  cases  of 
taxation ;  but  if  the  commissioners 
meet  at  any  other  time  than  that  ap- 
pointed by  law,  such  meeting  must  be 
upon  notice,  and  must  also  be  at  the 
place  of  holding  the  town  meeting,  in 
order  to  obtain  jurisdiction  of  the  per- 
son of  the  assessor ;  and  they  cannot, 
therefore,  without  such  notice,  alter 
his  assessment.  Id.  The  commis- 
sioners can  meet  only  on  the  day 
prescribed  by  law,  except  perhaps  by 
adjournment.  Den,  State  v.  Holmes, 
Pen.  1050,  1059.  In  the  absence  of 


evidence  to  the  contrary,  it  will  be 
presumed  that  the  commissioners  met 
at  the  time  and  place  required  by  law. 
State  v.  Johnson,  1  Vroom  452.  If 
they  meet  at  an  improper  time  and 
place,  the  error  is  cured  by  the  ap- 
pellant appearing  before  them  and  not 
objecting  to  their  jurisdiction  on  that 
ground.  State  v.  Thomas,  2  Har. 
160. 

2  On  appeal  to  commissioners  by 
several  parties,  they  are  to  deal  with 
each  case  separately,  and  if  the  par- 
ticular tax  appealed  from  is  remitted 
as  being  illegal,  the  commissioners 
have  no  authority  to  remit  it  to 
others  who  have  not  appealed.  State, 
Roll  v.  Perrine,  5  Vroom  254.  The 
commissioners  of  appeal  in  cases 
of  taxation  have  the  right  to  recon- 
sider their  opinion  until  such  opinion 
has  been  officially  promulgated  by 
them.  State,  Shreve  v.  Crossley,  7 
Vroom  425.  Where  an  assessment  is 
reduced  by  the  commissioners  of  ap- 
peal, the  assessment  merges  in  the 
judgment  of  the  commissioners ;  and 
in  the  absence  of  any  evidence  that 
the  amount  fixed  by  the  commissioners 
is  too  great,  the  court  will  not  inter- 
fere. State  v.  Randolph,  1  Dutch. 
427.  If  a  party  assessed  for  taxes 
has  notice  and  opportunity  to  make 
his  appeal  and  proofs  before  the  com- 


29 

they  may  also  at  the  request  of  any  taxpayer  apportion   property°n  ° 
his  assessment  and  tax  fairly  among  separate  and  distinct  taxed- 
parcels  of  his  property,  and  where  parcels  of  property, 
real    or    personal,    belonging    in    severalty    to    different 
owners  have  been  improperly  joined  in  one  assessment, 
they  may  apportion  the  same  either  on  application  of  all 
parties  interested  or  on  application  of  any  party  inter- 
ested, on  such  fair  notice  to  the  others  as  the  commis- 
sioners may  direct ;  they  shall  give  a  transcript  of  their  Correction  of 

J       .  •  ^  .     .        duplicate. 

judgment  to  the  appellant  and  to  the  collector,  and  the 
collector  shall  correct  his  duplicate  accordingly  by  entries 
referring  to  said  judgment;  the  record  of  the  judgments 
of  the  commissioners  of  appeal  shall  be  filed  with  the 
clerk  of  the  taxing  district,  who  shall  correct  the  tax  list 
in  accordance  therewith  by  entries  referring;  thereto;  in  Time  for 

tfl.lvi' 

cities  of  the  first  class  appeals  shall  be  filed  within  three 
months  and  acted  upon  wdthin  four  months  after  the  con- 
firmation of  the  taxes;  in  cities  the  governing  body 
having  charge  of  the  levying  of  taxes  may  fix  the  time 
during  which  the  commissioners  of  appeal  shall  sit  to 
hear  and  determine  appeals,  and  may  direct  the  filing  of 
assessment  lists  and  hearings  thereon  to  be  held  at  any. 
time  after  the  first  day  of  June, 

28.  It  shall  be  the   dutv   of  the  collector  or  board   in  .case  of 

J          f    m  omission  ot 

charged  with  the  duty  of  the  revision  of  taxes  to  enter  on  property. 
the  duplicate  a  proper  assessment  against  any  property 
omitted  by  the  assessor,  giving  the  owner  immediate 
notice  of  such  entry  and  of  the  time  and  place  of  the  next 
meeting  of  the  commissioners  of  appeal  and  furnishing  a 
copy  of  said  entry  to  the  clerk  or  collector  of  the  taxing 

district,  who  shall  enter  the  same  on  the  tax  list;  on  the  if  assessed 

•  to°  low- 

written  complaint  of  the  collector,  or  any  taxpayer  of  the 

taxing  district-,  or  of  the  township  committee,  common 
council  or  other  governing  body  of  the  taxing  district  that 
property  specified  has  been  assessed  at  too  low  a  rate  or 
omitted  in  the  assessment,  the  commissioners  of  appeal, 

missioners    of    appeal,    and    fails    to  relief    on    certiorari.      State,    Hall    r. 

attend  and  produce  his  proofs  of  error  Snedeker,  13  Vroom   76 ;    Appleget   r. 

in  the  assessment,  he  will  be  refused  Pownell,  20  Vroom  169. 


30 


after  five  days'  notice  in  writing  to  the  owner  by  the  party 
complaining,  and  after  due  examination  and  hearing, 
may  make  such  addition  to  the  assessment  as  shall  be  just 
by  their  judgment  rendered  within  ten  days  after  the 
hearing,1  a  transcript  whereof  shall  be  furnished  by  the 


1  Payment  of  tax  upon  the  asses- 
sor's valuation  of  the  property  will 
not  deprive  the  tribunal  of  review,  to 
which  an  appeal  is  given  by  statute, 
from  discharging  the  duties  imposed 
upon  it  by  law.  Associates  of  Jersey 
Co.  t?.  Jersey  City,  21  Vroom  141. 
Payment  of  tax  to  the  collector  before 
the  time  designated  for  the  meeting 
of  the  commissioners  of  appeal  does 
not  take  from  the  commissioners, 
when  they  meet,  the  right  to  consider 
a  complaint  of  undervaluation  by  the 
assessor  and  the  power  to  add  to  the 
assessor's  valuation.  Ib.  Such  pay- 
ment is  made  subject  to  the  provi- 
sions of  the  statute  giving  the  right 
to  make  complaint  and  to  appeal  on 
the  ground  of  undervaluation.  Ib. 
The  money  paid  to  the  collector  should 
be  credited  on  the  taxes  as  increased 
by  the  commissioners'  valuation.  Ib. 
If  other  lands  in  the  township  are 
assessed  much  below  their  value,  it  is 
no  ground  for  setting  aside  an  assess- 
ment made  upon  a  correct  valuation ; 
but  the  remedy  of  the  latter  is  to 
appeal  from  his  assessment,  and  at 
the  same  time  to  apply  to  the  com- 
missioners of  appeal  to  raise  such 
assessments  as  may  be  too  low.  State 
v.  Randolph,  1  Dutch.  427;  State 
Paulison  v.  Taylor,  6  Vroom  184,  189 ; 
State,  Wharton  v.  Koster,  9  Vroom 
308;  Maxson  v.  Segoine,  24  Vroom 
339.  When  commissioners  of  appeal 
make  an  additional  assessment,  and 
assess  persons  for  property  not  owned 
by  them  at  the  time,  such  additional 
assessment  will  be  set  aside.  State, 
Hudnut  v.  Murphy,  2  Vroom  288. 
Where  additions  to  an  assessment  for 
taxes  are  made  by  commissioners  of 
appeal,  on  complaint  made  under  the 
second  section  of  the  supplement  to 


the  General  Tax  law,  passed  March 
9,  1848,  it  must  appear  on  the  face 
of  the  proceedings  of  the  commission- 
ers that  judgment  upon  the  complaint 
was  rendered  within  ten  days,  as  re- 
quired by  the  supplement.  Sbate, 
Folwell  v.  Warford,  3  Vroom  207. 
No  increase  of  valuation  can  legally 
be  made  without  notice.  State,  Per- 
rine  v.  Parker,  5  Vroom  352 ;  State, 
Paulison  v.  Taylor,  6  Vroom  184. 
If  the  notice  given  by  the  party  com- 
plaining is  shown  to  be  informal,  un- 
meaning and  different  in  tenor  and 
effect  from  that  recited  in  the  certifi- 
cate of  the  commissioners,  the  judg- 
ment will  be  set  aside.  State,  Fol- 
well v.  Worford,  3  Vroom  207.  Ser- 
vice of  a  notice  upon  a  prosecutor's 
tenant  is  not  sufficient.  State  v. 
Drake,  4  Vroom  194.  The  notice  re- 
quired by  this  section  is  not  neces- 
sarily to  be  served  upon  the  person 
whose  tax  is  proposed  to  be  raised. 
It  may  be  served  upon  an  agent  whose 
duty  involves  that  of  communicating 
the  fact  of  such  notice  to  the  princi- 
pal. Cooper  v.  De  Bow,  17  Vroom 
286.  The  court  cannot  on  certiorari, 
determine  disputes  as  to  the  value  of 
ratables  for  the  purpose  of  increasing 
the  tax  levied  thereon.  Conover  v. 
Davis,  19  Vroom  112;  Associates  of 
Jersey  Co.  v.  Jersey  City,  21  Vroom 
142.  See  State,  Ward  v.  Briant,  13 
Vroom  625.  The  notice  prescribed  by 
this  section  applies  to  residents  and 
not  to  any  extra-territorial  notice ; 
otherwise  a  duty  is  imposed  upon  the 
collector  which  he  could  not  perform, 
and  in  most  cases  the  attempt  to  in- 
crease the  assessments  of  non-resi- 
dents would  prove  abortive.  Dodge  v. 
Love,  18  Vroom  436.  In- the  case  of 
non-residents,  no  method  being  pre- 


31 

board  to  the  collector,  who  shall  amend  his  duplicate 
accordingly;  the  collector  shall  present  such  complaints  , 

and  serve  such  notices  as  the  township  committee,  com- 
mon council  or  other  governing  body  may  direct  and  shall 
attend  before  the  commissioners  of  appeal  and  subpoena 
proper  witnesses  and  pay  their  fees  and  receive  reim- 
bursement therefor  and  two  dollars  for  every  day  he  shall 
attend  for  his  services  from  the  taxing  district;  where  the  Commis- 

'  sioners  may 

assessor  has  neglected  or  omitted  to  assess  taxable  prop-  **  recalled. 
( n  y,  or  has  undervalued  the  same,  and  the  commissioners 
of  appeal  have  adjourned  without  having  received  com- 
plaint therefor,  it  shall  be  lawful  for  tlie  township  com- 
mittee, common  council  or  other  governing  body  by  reso- 
lution to  assemble  the  commissioners  of  appeal  at  any 
time  within  one  year  from  the  time  taxes  on  real  property  . 
became  a  lien,  who  may  hear  and  determine  such  com- 
plaints presented  by  the  said  committee,  council  or  gov- 
erning body  or  by  the  collector,  specifying  the  omitted 
property  and  the  owner  thereof,  on  due  notice  to  the 
owner,  and  the  judgment  and  the  assessments  made  and 
taxes  imposed  thereby  shall  have  the  same  force  as  if 
rendered  at  the  annual  meeting. 

29.   The  commissioners  of  appeal  and  each  of  them  May  subpoena 

ini  i  i  i  •        witnesses. 

shall  have  power  to  bring  before  them  by  subpoena  wit- 
nesses and  papers  as  evidence  on  the  hearing  of  any. 
appeal  and  may  administer  the  necessary  oath,  and  the 
witnesses  and  constable  shall  have  the  same  fees  and  be 
liable  to  the  same  penalties  as  in  cases  of  subpoenas  for 
witnesses  in  actions  in  the  courts  for  the  trial  of  small 
causes :  if  the  taxpayer  appealing  shall  receive  no  abate-  costs. 
ment  the  costs  shall  be  paid  by  him ;  in  all  other  appeals 
the  costs  shall  be  paid  by  the  taxing  district  on  the  order 
of  the  commissioners ;  every  commissioner  shall  receive  Commission- 
from  the  taxing  district  except  where  he  receives  a  salary 
three  dollars  for  every  day  he  shall  attend  at  the  meeting 

scribed  for  giving  notice  of  increased  show  affirmatively  that  the  valuation 

valuations,  no  laches  can  be  imputed  made  by  the  commissioners  of  appeal 

for   failure  to  do    so.      In   such   cases  is  unjust,  or  it  will  be  affirmed.     Ib. 
it   is   incumbent  'upon  a  prosecutor   to 


32 


Penalty  for 
neglect. 


Correction  if 
error  in  as- 
sessment. 


Assessment 
not    invali- 
dated by 
error. 


of  the  commissioners  on  the  hearing  of  appeals;  if  any 
commissioner  shall  neglect  or  refuse  to  perform  his  duties 
he  shall  for  every  such  neglect  or  refusal  forfeit  and  pay 
ten  dollars  with  costs  to  be  recovered  by  action  on  contract 
by  the  clerk  of  the  taxing  district  for  the  use  of  the  taxing 
district  in  any  court  having  cognizance  of  that  sum. 

30.  Where  by  mistake  property  real  or  personal  has 
been  twice  entered  and  assessed  on  the  tax  duplicate,  it 
shall  be  lawful  for  the  governing  body  of  the  taxing  dis- 
trict or  board  charged  with  the  revision  of  taxes  to  order 
and  cause  the  tax  record  to  be  corrected,  and  if  the  tax 
has  been  twice  paid  the  governing  body  of  the  taxing  dis- 
trict shall  refund  the  excessive  payment  without  interest ; 
where  by  mistake  an  assessment  intended  for  one  parcel 
has  been  placed  upon  another,  the  governing  body  may 
cancel  the  erroneous  assessment,  return  without  interest 
the  money,  if  any,  paid  by  one  not  the  owner  of  the  parcel 
intended  to  be  assessed,  and  enter  upon  the  record  the 
said  assessment  and  tax  against  the  proper  parcel  after  a 
hearing  upon  five  days'  notice  to  the  owner;  where  one 
person  has  by  mistake  paid  the  tax  on  the  property  of 
another  supposing  it  to  be  his  own,  the  governing  body 
after  a  hearing  on  five  days'  notice  to  the  owner  may 
return  the  money  paid  in  error  without  interest  and  re- 
store the  record  of  the  assessment  and  tax  against  the 
property  in  the  name  of  the  true  owner,  provided  the  lien 
of  the  tax  has  not  expired  and  no<  transfer  or  encumbrance 
has  been  put  on  record  against  the  property  since  the  date 
of  such  payment  in  error;  no  assessment  of  real  or  per- 
sonal property  shall  be  considered  invalid  because  listed 
or  assessed  in  the  name  of  one  not  the  owner  thereof,  or 
because  erroneously  classed  as  the  land  of  an  unknown  or 
non-resident  owner ;  and  where  the  name  of  the  owner  of 
any  property  assessed  is  not  known  the  assessor  shall  so 
state,  and  the  proper  name  may  be  inserted  whenever  dis- 
covered, and  all  remedies  shall  be  and  remain  in  force  as 
fully  as  if  the  assessment  were  in  the  name  of  the  owner. 


33 


31.  The  assessment  for  taxes  upon  any  parcel  of  real 
estate  and  the  claim  of  the  taxing  district  for  redemption 
on  any  sale  thereof  to  the  taxing  district  or  any  of  its  redemption. 
officers  for  tax  arrears,  may  be  apportioned  among  proper 
subdivisions  of  such  parcel  on  the  application  of  any  per- 
son interested,  in  writing,  accompanied  by  a  map  showing 
the  subdivisions  desired,  to  the  township  committee  in 
townships,  to  the  tax  commissioners  of  the  other  taxing 
districts,  if  any,  if  none,  then  to  the  city  comptroller,  if 
any,  if  none,  then  to  the  mayor  and  council  or  other 
authority  charged  with  the  levying  of  taxes,  who  shall 
have  authority  to  apportion  the  assessment  and  tax  or 
claim  for  redemption  according  to  the  values  of  the 
respective  subdivisions  at  the  time  the  tax  became  due, 
and  upon  the  making  of  such  apportionment  and  filing 
the  map  and  report  or  resolution  of  such  officer  or  body 
showing  the  apportionment  with  the  clerk  of  the  taxing 
district,  the  tax  and  lien  on  each  subdivision  shall  be  a  . 
lien  thereon  in  the  same  manner  as  if  originally  so 
assessed  ;  when  any  of  the  owners  of  the  parcel  shall  not  when 

'  J  * 


.    .       .  v        .  ,  ~  j  ,.  ,         do  not  join  in 

join  in  the  application,  the  officer  or  body  making  the  application. 
apportionment  shall  direct  notice  given  to  such  owner  if 
resident  in  the  taxing  district,  either  personally  or  by 
leaving  at  his  place  of  abode,  and  if  not  resident,  then  by 
advertisement  for  ten  days  in  a  newspaper  published  or 
circulating  in  said  taxing  district,  or  if  none  so  published, 
then  in  one  of  the  newspapers  published  at  the  nearest 
town  in  the  county,  of  the  time  and  place  of  hearing  on 
such  application,  which  notice  on  proof  of  due  service  or 
publication  shall  give  jurisdiction  to  make  such  appor- 
tionment.1 

NOTE.  —  Sections  32,  33,  34,  35,  36  and  37  pertain  to  the  State 
Board  of  Taxation  and  icere  repealed  by  chapter  67  of  the  laics  of 
1905,  abolishing  said  board  and  creating  in  lieu  thereof  the  Board 
of  Equalization  of  Taxes  of  New  Jersey. 

1  For    apportionment    of    taxes,    as-  oughs,    towns    and    townships,    P.    !>, 

sessments  and  water  rents  in  cities  of  1876,  p.  291  ;    P.   L.  1881,  p.  23  ;    P. 

the  first  class,  see  P.  L.  1896,  p.  172,  L.  1891,  p.  91  ;    P.  L.  1900,  p.  63. 
and  P.  L.  1898,  p.  54;    in  cities,  bor- 


Board  of 
Equaliza- 
tion of 
Taxes. 


Terra,  and 
oath. 


.-Salaries. 


•  Clerk. 


.Assistants. 


Compensa- 
tion. 


34 

LAWS,  SESSION  OF   1905. 
CHAPTER  67. 

An  Act  to  abolish  the  state  board  of  taxation  and  to  create 
in  lieu  thereof  a  board  for  equalization,  revision, 
review  and  enforcement  of  tax  assessments. 

BE  IT  ENACTED  by  the  Senate  and  General  Assembly 
of  the  State  of  New  Jersey : 

1.  There  shall  be  established  a  board  for  the  equaliza- 
tion, revision,  reviervv  and  enforcement  of  taxation,  to  be 
called  the  Board  of  Equalization  of  Taxes  of  New  Jersey, 
which  shall  consist  of  a  president,  who  shall  be  a  coun- 
sellor-at-law,  and  four  associate  members,  who  shall  all 
be  appointed  by  the  governor,  by  and  with  the  advice  and 
consent  of  the  senate.  Their  term  of  office  shall  com- 
mence on  the  first  Monday  of  April,  and  shall  be  for  a 
period  of  five  years,  except  as  hereinafter  provided  in 
reference  to  the  associate  members  thereof  first  appointed 
hereundeir,  and  each  member  before  entering  upon  the 
discharge  of  his  duties  shall  file  with  the  secretary  of 
state  an  oath  that  he  will  faithfully  discharge  the  duties 
of  his  office,  The  president  shall  receive  an  annual  salary 
of  five  thousand  dollars,  and  each  associate  member  shall 
receiver  an  annual  salary  of  three  thousand  five  hundred 
dollars,  which  salaries  shall  be  payable  monthly,  and  shall 
be  in  lieu  of  any  allowance  for  expenses.  The  said  board, 
immediately  after  its  organization,  shall  appoint  a  clerk, 
whose  term  shall  be  for  five  years  and  whose  salary  shall 
be  two  thousand  five  hundred  dollars  a  year,  payable 
monthly ;  the  expenses  of  said  clerk  actually  incurred  in 
the  prosecution  of  his  duties,  when  certified  to  by  the 
president  of  said  board,  shall  likewise  be  paid  by  the 
treasurer,  on  the  warrant  of  the  comptroller;  said  board 
shall  also  have  the  power  to  employ  such  other  clerical 
assistants  as  it  shall  deem  necessary,  who  shall  be  paid 
such  reasonable  compensation  as  shall  be  fixed  by  its 


35 


members,  and  approved  by  the  governor.  Immediately 
after  the  organization  of  said  board,  its  associate  mem- 
I«T-  shall  by  lot  determine  which  of  said  associate 
members  shall  continue  in  office  for  four  years,  which  for 
three  years,  which  for  two  years  and  which  for  one  year  ; 
and  thereupon  their  terms  shall  be  for  the  period  thus 
resulting,  and  a  minute  thereof  shall  be  deposited  with 
the  secretary  of  state. 

•2.  The  said  board  shall  keep  a  full  record  of  its  pro-  Records 
ceedings,  and  have  the  power  to  make  rules,  orders  and 
directions  as  it  may  deem  necessary  to  carry  into  effect 
the  objects  of  this  act.  It  shall  have  the  power  to  compel  Compel 
the  attendance  of  witnesses  and  the  production  of  books  testify. 
and  papers  before  it,  and  it  may  examine  witnesses,  or 
cause  witnesses  to  be  examined  before  it,  under  oath, 
which  any  of  its  members  may  administer,  and  in  case  of 
the  failure  of  any  person  or  corporation  to  obey  any  such 
order  of  the  said  board  he,  she  or  it  shall  be  liable  to  be 
punished  as  for  contempt  by  said  board  as  hereinafter 
provided.  The  said  board  may,  as  occasion  shall  require, 
by  order,  refer  to  one  or  more  of  its  members  the  duty  of 
taking  testimony  in  any  matter  pending  before  it,  and 
report  thereon  to  the  board,  but  no  determination  shall  be 
made  therein  except  as  herein  provided. 

3.   In  case  it  shall,  by  written  complaint  of  any  taxing   in  case  of 
district  or  any  county  in  this  state,  appear  that  any  other  baa?dasSaii 
taxing  district  or  any  other  county  that  is  by  taxes  con-  justice8?? 
tributing  to  a  common  cause  with  such  complainant,  is  by 
inequality  of  valuation  or  otherwise  avoiding  or  escaping 
from  its  fair  share  of  the  common  burden,  the  said  board 
shall  thereupon  cause  an  investigation  of  such  complaint 
to  be  made,  and  shall  render  such  aid  and  assistance  as  it 
may  be  able  to  give  for  the  purpose  of  arriving  at  a  fair 
and  equitable  adjustment  of  values  of  both  real  and  per- 
sonal property  of  any  and  every  kind,  and  belonging  to 
any   person  or  corporation   whatsoever,   including  such 
property  of  railroad  and  canal  companies  as  contributes 
to  such  common  cause;  to  this  end  the  said  board  may  Method  of 
examine  any  assessor  or  board  of  assessments,  under  oath,   S?estiig?.s 

tion. 


36 


When  board 
may 
increase 
assessment. 


as  to  his  or  their  assessments,  both  as  to  the  valuation  as  a 
whole  and  as  to  any  particular  piece  of  property  or  as  to 
any  property  omitted  from  assessment,  and  may  inquire 
by  the  testimony  of  witnesses  concerning  the  same,  and  if 
it  shall  deem  proper  it  may  make  a  personal  examination 
of  any  property  in  any  taxing  district  or  county,  for  the 
purpose  of  equalizing  assessments  between  such  districts 
or  between  counties1  bearing  a  common  burden  -of  taxa- 
tion. If  it  shall  appear  that  the  value  of  any  property 
contained  in  any  taxing  district  or  county,  including  rail- 
road and  canal  property  bearing  such  common  burden,  is 
relatively  less  than  the  value  of  any  other  property  con- 
tributing by  taxation  to  a  common  burden,  or  that  prop- 
erty, real  or  personal,  that  should  be  assessed  therefor  has 
been  omitted  from  assessment,  the  said  board  may,  af tea- 
giving  the  notice  hereinafter  provided,  for  the  purpose  of 
fixing  or  adjusting  the  proportion  or  quota  of  taxes  to  be 
levied  as  aforesaid,  aft-er  a  comparison  of  the  values,  or  a 
like  examination  as  to  any  omissions  from  the  tax  rata- 
bles,  add  thereto  such  sum  or  amount  as  shall  seem 
equitable,  and  to  be  warranted  by  such  comparison  and 
examination ;  or  if  it  shall  appear  to  said  board  upon  such 
investigation  that  the  assessment  of  any  property  lying  in 
any  such  taxing  district  or  county,  including  such  prop- 
erty of  any  railroad  or  canal  company,  and  taxed  for  a 
common  benefit,  is  greater  than  the  true  value  thereof,  it 
may,  for  the  purpose  aforesaid,  in  order  to  equalize  the 
valuations  throughout  the  territory  which  contributes  to 
the  common  burden,  reduce  said  assessment  to-  the  amount 
of  the  true  value  of  the  property  therein,  and  at  the  same 
time  make  such  increases  in  the  valuation  as  shall  be 
warranted  and  as  herein,  provided,  and  the  said  board 
may  further,  in  any  year  in  which  such  reduction  or 
increase  is  made  and  the  tax  rate  has  already  been  fixed, 
in  order  to  do  justice,  equitable  equalize  the  assessment  of 
Before  action  &&J  piece  or  pieces  of  property.  Before  any  change  shall 
bei  made  in  value  the  assessors  of  the  taxing  district  in 
which  the  change  is  proposed  and  the  owner  of  such  prop- 
erty shall  be  notified  in  writing  that  the  said  board  pro- 


When  reduce 
assessment. 


notice 
to   owner. 


37 

poses  to  make  the  same,  and  he  shall  be  directed  to  show 
cause,  at  a  time  and  place  to  be  in  said  notice  designated, 
before  the  board  why  the  said  change  should  not  be  made ; 
such  notice  shall  be  sufficient  if  published  in  one  of  the 
newspapers  circulating  in  the  county,  at  least  five  days 
before  such  hearing,  and  mailed  to  the  post-office  address 
of  such  assessor  and  owner  or  served  personally  on  them, 
at  least  five  davs  before  such  hearing.  When  the  several  Taxes 

T     i    .        -,  .      T  c  •  i       i        levied    on 

taxes  snail  be  amended  in  the  particulars  aforesaid,  the  valuation. 
taxes  for  said  district,  shall  be  levied  and  collected  based, 
upon  the  said  corrected  valuation. 

4.  It  shall  be  the  duty  of  the  said  board  to  investigate  investigate 
the  method  adopted  by  local  assessors  in  the  assessment  of   Scai° 
real  and  personal  property  in  this  state,  to  furnish  the 

local  assessors  information  to  aid  them  in  making  assess- 
ments, to  examine  all  cases  where  evasion  of  proper  taxa- 
tion is  alleged,  and  to  ascertain  wherein  existing  tax  laws 
are  defective  or  are  improperly  or  negligently  adminis- 
tered :  it  shall  annually  report  to  the  legislature,  particu-  Annual 
larly  specifying  any  means  or  practices  or  devices  used  legislature 
for  the  evasion  of  proper  taxation,  and  it  shall  annually  mendations! 
submit  to  the  legislature  such  recommendations  as  it  may 
find  necessary  to  prevent  the  evasion  of  just  and  equal 
taxation :  and  from  time  to  time  also  report  to  the  legis- 
lature what  changes,  if  any,  it  considers  should  be  made 
either  in  the  laws  governing  the  method  of  taxation  or 
any  change  of  the  rate  of  tax  upon  property  of  any  person 
or  corporation,  including  railroad  and  canal  companies, 
in  order  to  produce  equality  of  taxation. 

5.  Where  complaint  shall  be  made  to  said  board  in  Power  to 
writing,  verified  by  the  oath  of  any  complainant,  on  or   correct, 
before  the  first  day  of  April  following  the  assessment  of 
property  of  any  kind,  whether  belonging  to  individuals, 
corporations,  railroads  or  canals,  said  board  shall  have 
power   to   review   and   correct   the   action   of  the   local 
assessors  or  other  taxing  officers  and  of  all  boards  of  tax 
review,  by  reducing  or  increasing  such  assessment,  and 

the.  corrected  tax  shall  bear  interest  from  the  time  fixed 
by  the  law  under  which  said  tax  wag  originally  levied 


38 


Proviso. 


Power  to 
increase 
assessment 
or  direct  re- 
assessment. 


Correction 
of  tax 
duplicate. 


until  paid;  provided,  however,  said  board  shall  have 
power  at  any  time,  on  application  of  the  property  owner 
or  owners,  with  the  consent  of  the  mayor  or  assessor  of 
the  municipality  a.fTected,  to  correct  errors,  mistakes  or 
omissions  in  the  assessment  of  any  persons  or  corpora- 
tions.1 

6.  When  the  said  hoard  has  reason  to  believe  from 
information  or  otherwise,  that  any  property,  including 
the  property  of  railroad  and  canal  companies,  has  been 
assessed  at  a  rate  lower  than  is  consistent  with  the  pur- 
pose of  securing  uniform  and  true  valuation  of  property 
for  the  purpose  of  taxation,  the  said  board  shall  have  the 
power,  after  due  investigation,  to  increase  the  assessment 
made  upon  such  property ;  and  for  this  purpose,  if  neces- 
sary, may  direct  an  assessor  or  other  taxing  officer  to 
make  a  reassessment  of  such  property,  according  to  the 
rules  which  the  said  board  shall  establish,  and  if  such 
assessor  or  other  taxing  officer  shall  fail  or  refuse  to 
comply  with  the  order  so  given,  the  board  shall  have 
power  to  appoint  some  other  person  to  make  the  new 
assessment  under  the  direction  of  the  board ;  and  the 
assessment  so  made  and  affirmed  by  the  board  shall  be  and 
be  deemed  to  be  the  assessment  of  such  property  for  the 
year.  The  board  may  also  assess  and  add  to  the  tax  list 
and  duplicate  any  property  omitted,  and  may  correct  mis- 
nomers or  other  errors  in  assessments  on  notice  to  parties 
concerned. 


1  The  determination  of  the  State 
Board  of  Taxation,  on  the  appeal  of  a 
taxpayer  from  an  assessment  of  taxes 
against  his  property,  can  only  be  set 
aside  for  error  of  law.  In  determin- 
ing whether  such  error  exists,  this 
court  will  consider  only  those  facts 
which  were  before  the  board  as  the 
foundation  of  its  decision,  and  this 
consideration  will  be  limited  to  ascer- 
taining whether  there  was  legal  evi- 
dence before  that  body  upon  which  its 
finding  may  be  supported.  City  of 
Elizabeth  v.  New  Jersey  Jockey  Club 
et  al.,  34  Vroom  515.  The  determina- 
tion of  the  State  Board  of  Taxation 


upon  questions  of  fact  involved  in  the 
correction  by  the  board  of  a  local  as- 
sessment of  taxes  is  not  reviewable  in 
this  court.  In  order  to  bring  before 
this  court  for  review  the  grounds  on 
which  such  determination  was  based 
in  matters  of  law,  the  board  should 
be  required  to  certify  the  grounds, 
and  only  in  case  of  its  failure  to  do  so,, 
should  other  evidence  thereof  be  re- 
ceived. City  of  Newark  v.  North  Jer- 
sey Street  Railway  Co.  et  al.,  53  AtL 
Rep.  219.  See  Township  of  Oxford  v. 
Delaware,  Lackawanna  and  Western 
Railroad  Co.,  35  Vroom  195. 


39 


7.  It  shall  be  the  duly  <>f  the  board  to  meet  from  time  J*ppSiiof 
to  time  as  it  shall  deem  proper,  and  any  taxpayer  feeling 
himself  aggrieved  l>y  the  apportionment  of  taxes  against 
the  taxing-  district  wherein  he  is  taxed,  or  any  taxing  dis- 
trict aggrieved  by  the  action  of  the  county  board  of 
assessors  of  equalization,  may,  within  such  time  as  said 
board  shall  by  rule  prescribe,  file  a  petition  of  appeal  to 
the  board  setting  forth  therein  the  cause  of  complaint  and 
asking  relief,  and  the  board  shall  make  such  order  respect- 
ing the  procedure  in  such  case  as  to  it  shall  seem  just; 
and  shall  hear  summarily,  and  determine  such  complaints  complaint 
and  revise  and  correct  the  apportionment  of  taxes  and  the  heard, 
determination  of  such  county  board  of  assessors  or  of 
equalization  by  fixing  the  amount  of  each  taxing  district 
shall  raise,  in  just  proportion  according  to  the  true  value 
of  the  taxable  property  therein,  and  the  assessment  so 
corrected  and  determined  by  said  board  shall  be  final  and 
conclusive :  such  corrected  rate  of  assessment  shall  be  cer-  corrected 
tified  by  said  board  to  the  collector  of  the  taxing  district 
where  such  property  is  taxable,  and  shall  be  collected  in 
the  same  manner  that  other  taxes  in  said  taxing  district 
are  collected.1 


1  If  the  State  Board  of  Taxation, 
upon  a  complaint  of  a  taxing  district, 
increases  the  valuation  of  another  tax- 
ing district,  it  should  proceed  to  add 
that  increased  valuation  to  the  un- 
challenged valuations  of  all  the  other 
taxing  districts  of  the  county,  and 
then  to  apportion  the  county  and 
State  tax  to  be  raised  among  the  tax- 
ing districts  in  the  proportion  of  the 
valuation  of  each  to  the  total  valua- 
tions. East  Brunswick  v.  New 
Brunswick,  28  Vroom  145.  A  taxing 
district,  the  valuation  of  which  has, 
on  complaint,  been  increased,  cannot, 
by  certiorari.  object  to  the  determina- 
tion of  the  State  board  because  it 
has  imposed  on  it  an  increase  less 
than  its  adjudication  required,  nor 


because  the  board  erred  in  apportion- 
ing the  tax  to  be  raised,  when  such 
error  does  no  injury  to  it.  Ib.  Query. 
As  to  what  action  is  within  the 
jurisdiction  of  the  State  Board  of 
Taxation  to  review  under  said  act. 
Ib.,  affirming  S.  C.,  28  Vroom  77.  A 
township,  the  valuation  of  whose 
property  has  been  raised  by  the  State 
Board  of  Taxation,  cannot  prosecute 
a  writ  of  certiorari  to  set  aside  the 
action  of  the  board,  on  the  ground 
that  the  board  has  not  made  a  proper 
resulting  abatement  in  the  tax  of 
other  townships,  but  has  improperly 
allowed  the  entire  abatement  to  one 
taxing  district.  East  Brunswick  v. 
Xew  Brunswick.  28  Vroom  77. 


Investigation 
at  instance  of 
Aboard  of 
freeholders. 


Result  filed ; 

stating, 

etc. 


Expenses  of 
such  investi- 
gation. 


Evidence  of 
determina- 
tion. 


Punish  for 
contempt. 


S.  When  complaint  shall  be  made  in  writing  to  the 
board  by  the  board  of  chosen  freeholders  of  any  county  in 
this  state,  or  by  the  governing  body  of  any  taxing  district 
that  the  taxable  property  of  any  county  has  been  under- 
valued or  omitted  by  the  assessors  therein,  it  shall  "be  the 
duty  of  the  board  to  investigate  the  asseissment  of  the 
property  subject  to  taxation  in  such  county  complained 
of ;  the  board  shall  certify  and  file  the  result  of  every  such 
investigation  in  the  office  of  the  state  superintendent  of 
public  instruction  and  in  the  office  of  the  comptroller  of 
the  state,  and  shall  in  such  certificate's  specify,  first, 
whether  substantially  all  the  real  and  personal  property 
in  each  county  so  investigated  has  been  listed,  assessed 
and  valued,  and  if  not  all,  what  percentage;  second, 
whether  or  not  such  property  subject  to  taxation  has  been 
assessed  and  valued  by  the  respective  assessors  and  taxing 
officers  in  such  county  at  substantially  its  true  value,  and 
if  not  at  such  value  at  what  percentage  of  such  value; 
third,  what  should  be  the  valuation  of  the  property,  both 
real  and  personal,  in  each  county  investigated;  and  such 
determination  of  the  proper  valuation  on  the  part  of  the 
board  shall  for  all  purposes  of  the  state  comptroller,  the 
state  superintendent  of  public  instruction  and  the  state 
board  of  education  be  deemed  to  be  the  true  valuation  of 
each  county  or  counties  investigated,  until  otherwise  de- 
termined by  the  board  under  the  provisions  of  this  act. 
For  such  investigation  the  board  may  disburse  as  may  be 
necessary,  not  exceeding  for  any  one  county  the  sum  of 
one  hundred  dollars,  which  shall  be  paid  by  the  state 
treasurer  from  any  fund  available  for  that  purpose,  upon 
their  filing  in  his  office  a  certificate  specifying  in  detail 
the  items  of  such  disbursement. 

9.  The  determination  of  any  matter  brought  before 
said  board  shall  be  evidenced  by  a  judgment  duly  signed 
by  at  least  three  of  its  members,  and  filed  with  its  clerk ; 
copies  thereof,  duly  certified  by  said  clerk,  shall  be  evi- 
dence in  any  cause;  or  proceeding.  When  the  said  board 
shall  be  satisfied  that  any  person,  officer  or  corporation 
has  failed  to  comply  with  its  said  judgment,  although 


41 

fully  apprised  thereof,  it  shall  have  full  power,  upon 
procedure  and  rules  to  be  adopted  by  it,  to  attach  such 
delinquent  for  contempt  and  to  punish  accordingly. 

10.  The  state  board   of  taxation   created   by   section  Board  of 
thirty-two  of  an  act  of  the  legislature  of  the  state  of  New  abolished. 
Jersey  entitled  "An  act  for  the  assessment  and  collection 

of  taxes/7  approved  April  eighth,  one  thousand  nine  hun- 
dred and  three,  and  the  supplements  thereto,  approved 
February  first,  one  thousand  nine  hundred  and  four,  be 
and  the  same  is  hereby  abolished,  and  all  offices  and  posi- 
tion s  arising  thereunder  or  depending  thereon  be  and  the 
same  are  herebv  vacated,  but  all  proceedings  heretofore  Continua- 

i  •  i       P  •  ^  T        r     tion  of 

commenced  and  now  pending  before  said  state  board  01  proceedings 

»  i     «•  -I-,        •<  •        11         i        previously 

taxation  shall  continue  before  and  be  determined  by  the  begun, 
board  hereby  established,  which  board  is  hereby  vested 
with  full  power  and  authority  to  determine  the  same,  as 
if  they  had  been  commenced  before  it. 

11.  In  case  for  anv  reason  anv  section  or  any  provision  constitu- 

£    i  •  i     11  T-  -L-         j    •"  j IT-    n  i/    tionalityof 

oi  this  act  shall  be  questioned  in  any  court,  and.  shall  be  act. 
held  unconstitutional  or  invalid,  the  same  shall  not  be 
held  to  affect  any  other  sections  or  provisions  of  this  act. 

12.  All  acts  and  parts  of  acts  inconsistent  herewith  be  Repealer, 
and  the  same  are  hereby  repealed,  but  said  repealer  shall 

not  revive  any  laws  heretofore  repealed. 

13.  This  act  shall  take  effect  immediately. 
Approved  March  29th,  1905. 

38.  Xo  assessment  of  taxes  shall  hereafter  be  set  aside  For  what  as- 

.  1  .        sessments  not 

upon  anv  certiorari,1  because  the  state,  countv,  township,   set  aside  by 

i  "  j  *  xi.  n       j    j    certiorari. 

borough,  ward  or  city  taxes,  or  any  of  them,  are  blended 
together,  nor  because  the  aggregate  amount  of  money 
levied  or  assessed  in  any  taxing  district  for  taxes  is 
greater  than  called  for  by  the  law  or  resolutions  granting 
the  same,  nor  because  any  such  assessment  is  made  upon 
any  person  or  property  at  a  rate  higher  than  authorized 
by  the  law,  ordinance  or  resolutions  granting  the  money 

1  See  Earles'  Executors  v.  Ramsay, 
32  Vroom  194.  '    .  "  , 


^or  which  the  said  assessment  of  taxes  is  made;  if  it 
on  certiorari.  app:ear  to  the  satisfaction  of  any  court  wherein  any  cer- 
tiorari  is  or  may  bei  brought,  that  any  assessment  of  taxes 
removed  thereby  is  at  a  rate  higher  than  authorized  by 
the  law  or  resolution  authorizing  such  assessment,  or  that 
the  value  of  taxable  property,  for  which  any  person  is 
therein  assessed,  is  too  great,  said  court  shall  amend  such 
assessment  and  reduce  the  same  to  the  proper  and  just 
amount,  and  thereupon  affirm  the  same  according  to  such 
amendment  and  reduction  and  reverse  the  same  as  to  the 
excess  only ;  and  the  court  shall  have  power  to  adopt  such 
rules  and  proceedings  as  may  enable  them  to  make  the 
said  amendment,  and  carry  into1  effect  the  true  intent  and 
meaning  of  this  act;  no  return  of  taxes  or  list  of  delin- 
quents made  by  any  collector,  nor  the  proceedings  touch- 
ing or  concerning  such  return,  nor  any  tax  warrant,  shall 
be  set  aside  or  reversed  on  certiorari,  or  otherwise,  for 
any  lack  of  form  which  does  not  impair  the  substantial 
rights  of  the  plaintiff  in  certiorari. 

Taxes  not  set       39.  E"o  tax  or  assessment  imposed  or  levied  in  this 
regularity  or     state  shall  be  set  aside  or  reversed  in  any  court  of  law  or 

defect  in  .  .  .  ,.     '' 

form.  equity  in  any  action,  suit  or  proceeding  for  any  irregu- 

larity or  defect  in  form,  or  illegality  in  assessing,  laying 
or  levying  any  such  tax  or  assessment,  or  in  the  proceed- 
ing for  collecting  the  same  if  the  person  against  whom  or 
the  property  upon  which  such  tax  or  assessment  is 
assessed  or  laid  is,  in  fact,  liable  to  taxation  or  assessment 
in  respect  of  the;  purposes  for  which  such  tax  or  assess- 

Courtto  ment  is  levied,  assessed  or  laid;  and  the  court  in  which 

amend  de-  .  .  . 

fects.  any  action,  suit  or  proceeding  is  or  shall  be  pending  to 

review  any  such  tax  or  assessment  is  required  to  amend 
all  irregularities,  or  errors,  or  defects,  and  is  empowered, 
if  need  be,  to  ascertain  and  determine  for  what  sum  such 
person  or  property  was  legally  liable  to  taxation  or  assess- 
ment, and  by  order  or  decree  to  fix  the  amount  thereof; 

Assessments  and  the  sum  so  fixed  shall  be.  the  amount  of  tax  or  assess- 
ment for  which  such  person  or  property  shall  be  liable, 
and  the,  same  shall  be  and  remain  a  first  lien  or  charge 
upon  the  property  and  persons,  and  collectible  in  the 


manner  provided  by  law,  the  same  as  if  such  tax  or 
assessment  had  been  legally  levied,  assessed  or  imposed  in 
the  first  instance  by  the  city,  town,  township,  commission, 
board  or  other  authority,  attempting  to  make,  impose  or 
levy  the  same ;  it  shall  be  the  duty  of  the  court  to  make  a 
proper  lew,  imposition  or  assessment  in  all  cases  in 
which  there  may  lawfully  be  an  assessment,  imposition 
or  levy;  and  such  court  is  hereby  given  full  and  ample 
authority  to  make  a  lawful  levy,  assessment  or  impo- 
sition. 

ARTICLE  VI. 

COLLECTION    OF    TAXES. 

40.   Taxes  shall  be  payable  as  soon  as  the  tax  duplicate 

shall  be  delivered  to  the  collector;  he  shall  enter  the  date  payable;   dis- 
count. 

and  amount  of  each  payment  on  his  duplicate  in  the 
proper  column  opposite  the  items  of  tax  on  account  of 
which  the  payment  is  made,  and  shall  also  enter  the  same 
in  a  proper  cash  book  credited  to  the  taxpayer,  and  shall 
also  enter  therein  a  designation  of  the  property  on  which 
said  tax  was  paid,  the  total  amount  of  the  tax  and  the 
discount  allowed  or  the  interest  and  penalty  charged ;  the 
cash  book  shall  be  provided  by  the  collector  at  the  expense 
of  the  taxing  district,  and  shall  be  the  property  of  the 
taxing  district  and  be  open  at  all  reasonable  times  to 
public  inspection ;  in  the  townships  having  a  public  build- 
ing, an  office  therein  shall  be  set  apart  for  the  collector, 
who  shall  attend  there  on  such  days  in  each  week  during 
the  month  of  December  as  the  township  committee  may  by 
resolution  designate;  in  any  city  the  common  council  or 
other  governing  body  may  by  ordinance  authorize  and 
regiilate  the  payment  of  taxes  levied  in  any  year  by  off- 
setting claims  held  by  taxpayers  and  duly  ordered  paid 
by  the  city  for  current  expenses  of  the  same  year,  but  such 
payments  shall  not  be  accepted  until  the  state  and  county 
taxes  for  the  year  have  been  paid  in  full  by  the  collector ; 
in  any  municipality  the  common  council  or  other  body 


Disposition 
of  taxes  when 
collected. 


having  charge  of  the  finances  may,  by  ordinance,  fix  the 
rate  of  discount  to  be  allowed  for  the  payment  of  taxes 
prior  to  the  twentieth  day  of  December. 

41.  It  shall  be  the  duty  of  the  collector  or  other  officer 
having  the  custody  of  the  collected  taxes,  on  or  before  the 
twenty-second  day  of  December  in  each  year,  out  of  the 
first  money  collected  to'  pay  to  the  county  collector  of  the 
county,  the  state  and  county  taxes  required  to  be,  assessed 
in  his  taxing  district,1  and  the  county  collector  shall  pay 
the  state  taxes  which  he  shall  have  so  received  from  the 
taxing  districts  to  the  treasurer  of  the  state  on  or  before 
the  twentieth  of  the  next  January;  the  remaining  taxes 
shall  be  disposed  of  f  o>r  the  use  of  the  taxing  district ;  the 
collector  after  receiving  the  tax  duplicate  shall  report  his 
collections  to  the  governing  body  of  the  taxing  district  on 
the  first  Monday  of  each  month  and  oftener  if  they  shall 
require,  and  pay  the  amount  collected  to  the  treasurer  or 
other  officer  authorized  to  receive  the  same ;  in  townships 
the  collector  shall  also  before  the  tenth  day  of  February 
in  each  year  file  with  the  clerk  a  competent  account  veri- 
fied by  his  oath  of  his  receipts  and  disbursements  as  col- 
lector during  the  preceding  year  ending  February  first, 
with  a  statement  of  the  amount  of  taxes  remaining 
unpaid,  the  names  of  delinquents  and  the  amount  due 
in  boroughs,  from  each,  and  in  boroughs  the  collector  shall  file  such 
account  and  statement,  with  the  clerk  for  the  year  ending 


Township 
collector's 
report. 


1Ross  f.  Walton,  34  Vroom  435. 
A  mandamus  will  be  allowed  to  com- 
pel townships  to  pay  state  and  county 
taxes  out  of  the  first  moneys  col- 
lected ;  and  if  the  moneys  collected 
for  such  taxes  are  squandered,  wasted 
or  misapplied  by  lending  to  others, 
then  the  township  shall  be  liable  to 
make  good  such  deficiency  or  loss  by 
adding  the  same  to  the  quota  of  such 
township  in  the  next  assessment. 
Veghte  v.  Township  of  Bernards,  13 
Vroom  338;  Shields  v.  Patterson,  26 
Vroom  495.  A  city  treasurer  failing 
to  pay  over  to  the  county  collector  the 
county's  quota  of  taxes  will  be  charged 


with  interest  upon  the  same  from  the 
time  when  he  ought  to  have  paid  them. 
Sheridan  v.  Van  Winkle,  14  Vroom 
126;  Sheridan  v.  Stevenson,  15 
Vroom  371.  The  State  and  county 
•taxes  must  be  paid  by  way  of  prefer- 
ence out  of  the  first  moneys  raised  by 
taxation.  Bayonne  v.  State,  12 
Vroom  369;  Gabler  v.  Elizabeth,  13 
Vroom  83;  Water  Commissioners  v. 
Brewster,  13  Vroom  130;  Freehold- 
ers of  Ocean  County  v.  Lacey  Town- 
ship, 13  Vroom  536 ;  Dugan  v.  Jersey 
City,  21  Vroom  359 ;  Bogert  v.  Mathe, 
22  Vroom  216.  See  State,  Pierson  v. 
Douglass,  4  Vroom  363,  365. 


45 

on  the  Tuesday  two  weeks  before  the  annual  borough  elec- 
tion, at  least  twelve  days  before  such  election. 

42.  The  collector  shall  annually  on  or  before  the  first 
day  of  October  give  notice  by  advertisement  set  up  in  at 
least  four  of  the  most  public  places  in  the  taxing  district, 
or  advertised  in  one  or  more  newspapers  of  the  taxing 
district,  of  the  time  and  place  of  the  meeting  of  the  com- 
missioners of  appeal  in  cases  of  taxation,  of  the  days  and 
places  when  and  where  he  will  receive  payment  of  taxes, 
one  of  which  shall  be  the  twentieth  day  of  December,  or  Last  day  for 
if  that  falls  on  Sunday  then  the  next  day,  and  that  tax-  l 
payers  who  do  not  pay  their  taxes  on  or  before  the  twen- 
tieth day  of  December  then  next  will  be  proceeded  against 
as  delinquent;  he  shall  also  within  sixty  days  after  the 
receipt  of  the  tax  duplicate  demand  payment  of  the  tax 
from  each  taxpayer  in  person  or  by  notice  left  at  his 
residence  or  mailed  postage  prepaid  to  said  taxpayer  if 
his  post-office  address  is  known  to  the  collector ;  the  notice  Tax  bill, 
shall  be  written  or  printed  and  may  be  in  the  form  of  a 
tax  bill  and  shall  set  forth  the  number  of  acres  or  lots 
assessed  to  the  taxpayer,  the  valuation  of  his  real  and  of 
his  personal  property,  the  rate  per  dollar  and  the  total 
tax,  and,  except  in  cities,  the  several  taxes  for  state, 
county,  municipal  or  township,  poor,  school,  road,  poll, 
dog  and  other  taxes,  as  stated  on  the  duplicate,  and  the 
time  and  place  of  the  next  meeting  of  the  commissioners 
of  appeal;  no  proceedings  for  collection  shall  be  invalid 
for  lack  of  the  notice  or  demand  required  by  this  section ; 
such  notice  or  tax  bill  shall  be  receipted  when  paid  and 
the  receipt  shall  be  presumptive  evidence  of  payment. 

43.  Where  any  taxes  shall  not  be  paid  on  or  before  the  interest  on 
twentieth  day  of  December  following  their  assessment, 
interest  thereon  from  and  after  that  date  shall  be  added 
at  seven  per  centum  per  annum,  or  at  such  higher  rate  not 
exceeding  in  the  whole  twelve  per  centum  per  annum  as 
the  governing  body  of  the  taxing  district  may  fix ;  and  it  Enforcement 
shall  be  the  duty  of  the  collector  in  person  or  by  deputy, 
forthwith  after  the  twentieth  day  of  December  to  enforce 
the  payment  of  all  taxes  by  distress  and  sale  of  any  of  the 


Arrest  for 
non-payment 
of  personal 
taxes. 


Distress 
warrant. 


Sale  of  dis- 
trained prop- 
erty. 

As  amended 
March  28, 
1904. 


goods  and  chattels1  of  the  delinquent  in  the  county; 
where  the  tax  is  upon  real  estate,  the  person  assessed  may 
be  relieved  from  the  levy  by  showing  that  he  was  not  the 
owner  at  the  time  when  the  tax  became  a  lien;  if  goods 
and  chattels  of  the  delinquent  cannot  be  found,  or  not 
sufficient  to  make  all  the  money  required  to  pay  taxes  on 
personal  property  and  poll  tax  and  dog  tax,  then  it  shall 
be  the  duty  of  the  collector  in  person  or  by  deputy  to  take 
the  body  of  the  delinquent,  and  unless  the  tax  is  at  once 
paid  with  costs  to  deliver  the  same  to  the  sheriff  or  j  ailer 
of  the  county  to  be  kept  in  close  and  safe  custody  until 
payment  be  made  of  the  amount  due  on  said  taxes  with 
costs,  but  there  shall  be  no  arrest  or  imprisonment  for 
default  in  payment  of  taxes  on  real  estate ;  a  copy  of  the 
entry  of  the  tax  assessed  against  the  delinquent,  certified 
by  the  collector  to  be  a  copy  truly  taken  from  his  dupli- 
cate, shall  be  a  sufficient  warrant  for  the  distress  and  sale 
or  arrest  and  imprisonment  authorized  by  this  act;  and 
the  authority  of  any  person  to  act  as  deputy  shall  be  con- 
ferred by  the  collector  in  writing  upon  said  copy  of  the 
tax  entry  and  signed  by  the  collector;  the  collector  shall 
not  be  liable  for  deficiencies  in  collection  happening  with- 
out any  neglect,  fraud  or  default  on  his  part. 

44.  Where  goods  and  chattels  have  been  distrained,  the 
collector  shall  give  public  notice  of  the  time  and  place  of 
sale  and  of  the  property  to  be  sold,  the  name  of  the  delin- 
quent and  the  amount  of  his  tax  in  default,  at  least  five 
days  previous  to  the  day  of  sale,  by  advertisement  posted 
in  at  least  five  public  places  in  the  taxing  district  where 
such  sale  is  to  be  made;  such  sale  shall  be  at  public 
auction,  and  if  practicable,  no  more  property  shall  be  sold 
than  is  sufficient  to  pay  the  tax,  interest  and  costs  due, 
and  any  surplus  shall  be  returned  to  the  owner;  if  there 
shall  be  no  purchaser  for  the  goods  and  chattels  exposed 
for  sale,  they  may  be  purchased  for  the  benefit  of  the 
taxing  district  by  any  officer  authorized;  for  serving 


1Mullins  v.  Jersey  City,  32  Vroom 
135. 


47 


warrant  or  notice  thereof  the  collector  shall  receive  fifty 
cent*  ;  for  levying,  .seventy-five  cents  ;  for  advertising  sale, 
fifty  cents;  for  selling,  one  dollar;  for  making  an  arrest, 
fifty  cents,  and  in  addition,  two  per  centum  of  the  amount 
of  taxes  collected,  except  in  cities,  where  the  addition 
shall  be  three  per  centum.,  all  of  which  shall  be  added  to 
and  collected  with  the  tax,  and  not  otherwise. 

45.  If  sufficient  shall  not  be  realized  by  the  first  dis-  if  sale  leave 

J  deficiency. 

and  sale,  it  shall  be  lawful  for  the  collector  to  make 
further  seizures  and  sales  from  time  to  time  in  the  same 
manner,  and  the  governing  body  may,  after  the  collector 
has  made  his  return  of  uncollected  taxes,  appoint  by  reso-  Appoint  coi- 
lution  some  person  other  than  the  collector  to  be  collector  JSuJr;<dntle«, 
of  arrears  and  to  make  such  distress  and  sale  or  arrest  and  f  ies'  &c" 
imprisonment,  which  resolution  shall  name  the  delin- 
quents and  the  amounts  to  be  made  either  specifically  or 
by  reference  to  the  collector's  list  or  other  specific  list 
thereof  on  file  with  the  clerk,  and  said  body  shall  fix  the 
amount  of  and  approve  the  bond  for  the  faithful  perform- 
ance of  his  duties  which  such  collector  of  arrears  shall 
give  with  sureties  before  he  shall  act;  he  shall  have  the 
same  powers  and  compensation  and  be  subject  to  the  same 
liabilities  with  respect  to  the  delinquent  taxes  as  the  col- 
lector, and  shall  account  to  the  body  appointing  him,  and 
pay  the  money  collected  within  sixty  clays  after  his  ap- 
pointment to  the  collector,  who  shall  give  proper  credit 
therefor  on  the  duplicate  to  the  delinquents,  but  shall 
have  no  commission  on  the  collection,  and  shall  have  no 
power  to  collect  from  taxpayers  the  delinquent  taxes  re- 
ferred to  said  collectors  of  arrears  during  said  term  of 
sixty  days  ;  it  shall  be  the  duty  of  the  collector  to  deliver 
to  the  collector  of  arrears  a  copy  of  the  tax  entry  against 
each  delinquent  certified  by  the  collector  to  be  a  copy 
truly  taken  from  his  duplicate,  which  shall  be  a  sufficient 
warrant  to  the  collector  of  arrears  for  his  collection,  dis- 
tress, sale,  arrest  and  imprisonment. 

46.  The  goods  and  chattels  of  the  tenants  or  other  per-  Tenants  liable 
sons  in  possession  or  having  the  care  of  any  real  property  f 

shall  be  liable  for  the  payment  of  the  taxes  on  the  land, 


48 


Collection  of 
taxes  on  un- 
improved 
lauds. 


Proviso. 


and  on  payment  may  recover  the  same  from  the  landlord 
or  owner  by  action  on  contract  or  by  deducting  the  sum 
so  paid  out  of  the  rent  then  or  afterwards  due,  unless 
otherwise  provided  by  his  contract  with  the  landlord; 
where  the  delinquent  tax  is  assessed  upon  unimproved1 
or  untenanted  land,  or  on  land  tenanted  by  one  not  able 
to  pay  the  tax,  it  shall  be  the  duty  of  the  collector  in 
person  or  by  deputy  to  levy  such  tax  by  distress  and  sale 
of  so  much  of  the  timber,2  wood,  herbage  or  other  vendible 
property  of  the  owner  on  the  premises  as  will  be  sufficient 
to  pay  the  same  with  costs ;  notices3  of  the  sale  shall  be 
put  in  five  of  the  most  public  places  in  the  taxing  district 
at  least  thirty  days  before  such  sale,  and  published  at 
least  four  weeks  successively,  once  in  each  week,  setting 
forth  the  name  of  the  delinquent^  the  amount  of  the  tax, 
the  day  and  hour  of  the  sale,  which  shall  be  between  the 
hours  of  twelve  and  five  of  the  said  day,  and  the  place, 
which  shall  be  on  the  said  premises;  provided,  however, 
that  such  advertisement  shall  be  published  in  the  news- 
papers named  in  the  charter  of  any  municipality  as  the 
official  papers  thereof,  and  in  the  same  number  of  papers 
in  which  the  legal  notices  are  required  to  be  published  by 
the  act  under  which  any  municipality  has  been  incor- 
porated or  is  now  governed ;  the  purchaser  may  enter  on 
the  premises  to  sever  and  carry  away  the  property  pur- 
chased for  the  space  of  two  months  next  after  the  sale  and 
no  longer. 


1  This  means  land  having  no  visible 
occupant  or  possessor.     State  v.  Hoff- 
man, 1  Vroom  346,  347. 

2  See  Morrow  v.  Dows,  1  Stew.  Eq. 
459,  466.     The  operation   of   the   act 
upon  the  sale  was  to  sever  the  timber 
from   the  land   and  pass   an   absolute 
title  to  the  purchaser.     No  distinction 
is  made  between  the  timber  and   the 
wood   and    herbage   or   other   vendible 
property  of  the  owner.     If  the  timber 
was    sold,     it    would     necessarily    be 
taken    by     the    purchaser    from    the 
premises ;    otherwise  it  would  be  use- 
less to  sell  it.     The  act  authorizes  the 


purchaser  to  enter  upon  the  premises 
at  any  time  within  two  months  after 
the  day  of  sale  and  take  away  the 
timber.  The  timber  is  not  susceptible 
of  division  as  to  its  title ;  it  must 
necessarily  be  sold  as  an  entirety.  The 
sale  being  ordered  under  the  same 
terms  as  herbage  and  other  vendible 
property,  its  severance  and  an  abso- 
lute title  in  the  vendee  must  have 
been  contemplated  by  the  statute. 
Morrow  v.  Dows,  1  Stew.  Eq.  459, 
466. 

3  Landis  v.  Vineland,  32  Vroom  425. 


49 

47.  On  the  first  Tuesday  of  February  annually,  in  all 
taxing  district-  except  cities,  the  collector  shall  make  out  taxes- 
and  file  with  the  clerk  of  the  taxing  district  a  list  of  delin- 
quents, verified  by  his  affidavit,  showing  all  the  unpaid 
taxes  on  the  duplicate,  stating  the  n^me  of  each  delin- 
quent, the  description  of  the  property  assessed,  the 
assessed  valuation  and  the  amount  of  the  tax,  in  proper 
columns,  and  the  reason  why  the  tax  has  not  been  col- 
lected, and  if  the  collector  believes  that  any  of  the  delin- 
quent taxes  are  not  collectible  by  reason  of  a  fictitious  or 
double  or  other  palpably  erroneous  assessment,  or  that 
any  poll  tax,  dog  tax  or  tax  on  personal  property  is  not 
collectible  by  reason  of  the  removal,  absence,  death  or 
insolvency  of  the  taxpayer,  he  shall  present  his  statement 

<  f  such  uncollectible  taxes  in  a  separate  list  ;  it  shall  be  Examination 

•       11         •  i  •  i          f        i      °^  ^s^  an<^  re 

the  duty  01  the  governing  body,  within  ten  days  alter  the  lease  of  col- 

lector. 
filing  of  the  delinquent  list,  to  carefully  examine  the  same 

in  the  presence  of  the  assessor  and  collector,  and  they  may 
summon  and  examine  witnesses  and  adjourn  their  exam- 
ination from  time  to  time,  and  shall  complete  their 
examination)  on  or  before  the  first  day  of  April,  and  on 
being  satisfied  that  any  of  the  taxes  listed  as  uncollectible 
are  in  fact  such,  it  shall  be  their  duty  by  resolution,  to 
release  the  collector  from  the.  collection  thereof  ;  any  taxes 
not  so  released,  if  not  collected,  shall  be  again  listed  and 
reported  for  further  investigation  and  action  on  the  first 
Tuesday  of  February  of  the  ensuing  year. 


48.  In  first  class  cities  the  comptroller  shall  annually,   List  of 

cjuents  pub- 

in  the  month  of  April,  publish  a  list  of  the  names  of  all 
delinquents  for  personal  taxes  and  the  amounts  due  in  a 
daily  newspaper  published  in  the  city,  and  a  second  publi- 
cation shall  be  made  two  weeks  after  the  first  of  the  same 
list,  omitting  the  names  of  those  who  have  paid  the  tax  in 
the  interval  ;  ten  cents  per  name  for  each  insertion  shall 
be  paid  to  the  publisher  and  added  to  the  tax. 

4 


50 


ARTICLE  VII. 


SALE    OF    LAND. 


Unpaid  taxes 
a  paramount 
lien. 


Lien  to  pass 
with  title. 


•paid  taxes* 


49.  All  unpaid  taxes  on  real  property,  with  interest, 
penalties  and  costs  of  collection,  shall  be,  on  and  after  the 
twentieth  day  of  December  next  after  the  assessment,  a 
first  lien  on  the  land  on  which  they  are  assessed,  and 
paramount  to  all  prior  or  subsequent  alienations  and 
descents  of  said  land  or  encumbrances  thereon,  except 
subsequent  taxes;  no  writ  of  certiorari  or  other  suit  shall 
operate  to  stay  the  enforcement  of  the  lien  unless  the 
court  shall  so  order,  and  unless  due  notice  of  said  order 
describing  the  land  and  naming  the  owner  shall  be  filed 
as  a  notice  of  lis  pendens  in  the  office  of  the  county  clerk 
or  register  ;  where  a  sale  is  made  in  the  enforcement  of  a 
tax  lien,  pending  the  existence  of  the  lien,  the  lien  shall 
pass,  with  the  title,  to  the  purchaser,  and  where  such  sale 
shall  be  set  aside  for  defect  in  the  proceedings  to  sell,  the 
lien  shall  be  thereby  continued  for  one  year  after  final 
action  in  the  proceeding  by  which  the  sale  was  annulled.2 

^'  ^n  or  ^ye^OT&  ^&  ^-T^  Tuesday  of  February  in  each 
^car  ^  °°^ector  of  each  taxing  district,  except  cities 
having  charter  provisions  for  a  public  record  of  tax 
aliens3  on  land,  shall  file  with  the  clerk  of  his  county  a 
list  of  all  unpaid  taxes  assessed  the  preceding  year  on  real 
estate  in  his  taxing  district,  setting  forth  against  whom 


authority  of  tax  officers  to  sell 
property  or  lands  for  unpaid  taxes  is 
special  and  limited.  Canon  v.  Martin, 
2  Dutch.  594.  Such  power  and 
authority  to  sell  is  a  naked  power, 
not  coupled  with  interest.  Hopper  v. 
Executors  of  Malbson,  1  C.  E.  Gr. 
382.  It  must  be  exercised  in  strict 
accordance  with  the  provisions  of  the 
statute,  and  every  requirement  of  the 
statute  imposing  the  liability  and 
prescribing  the  procedure  to  enforce 
it  must  be  strictly  complied  with. 
Baxter  v.  Mayor,  &c.,  of  Jersey  City, 


7  Vroom  188;  Inhabitants  of  Wood- 
bridge  v.  Allen,  14  Vroom  262;  Jones 
v.  Landis  Township,  21  Vroom  374, 
379;  S.  C.,  32  Vroom  424.  A  legal 
assessment  is  the  foundation  of  the 
authority  to  sell.  Baxter  v.  Mayor 
of  Jersey  City,  7  Vroom  188. 

2  Unless     otherwise     provided,     the 
power  to  sell   land  for  taxes  must  be 
exercised    within    the    period    during 
which  such  taxes  remain  a  lien  upon 
the  land  to  be  sold.     Harned  v.  City 
of  Camden,  37  Vroom  520. 

3  In  the  original  bill  "lein." 


Bra  ssed,  tlie  description  of  the  property  and  the  amount 

of  tax  assessed  thereon,  arranged  alphabetically  in  the 

names  of  the  owners,  except  where  the  assessment  is  made 

on  the  block  system,  in  which  case  the  arrangement  may 

be  by  blocks  in  the  order  of  their  numbers,  to  which  he 

shall  affix  his  oath  that  the  same  is  a  true  and  complete 

list  of  all  the  unpaid  taxes  on  real  property,  as  shown  by 

his  tax  duplicate,  for  which  service  he  shall  be  paid  by  his 

taxing  district  two  cents  for  each  name  returned ;  the 

collector  may  file  afterwards  a  supplemental  list  of  any 

taxes  omitted  by  mistake;  the  collector  may  amplify  the 

description  of  any  parcel  if  necessary  so  as  to  identify  the 

same  in  said  list;  the  county  clerk  shall  record  the  list  and  j^ees  for  filing 

affidavit  in  a  separate  book  for  each  taxing  district  and 

properly  index  the  same,  and  shall  receive  for  his  services 

from  the  taxing  district  five  cents  for  each  name  in  the 

list,  and  may  charge  five  cents  per  year  per  Ti.fl.mft  for 

searches  made  on  request  for  unpaid  taxes;  said  books 

shall  be  at  all  times  open  for  public  inspection  free  of 

charge;  the  said  list  when  filed  and  the  record  thereof 

shall  be  constructive  notice  of  the  existence  of  the  tax  lien 

for  two  years  from  said  first  Tuesday  of  February,  but 

not  thereafter  against  any  parcel  unless  within  said  term 

of  two  years  the  sale  of  said  parcel  shall  be  noted  in  the 

record  as  hereinafter  provided ;  a  purchaser  or  mortgagee 

in  good  faith  after  the  said  first  Tuesday  of  February, 

whose  deed  or  mortgage  is  recorded  before  the  collector 

has  filed  his  list,  showing  an  assessment  and  tax  on  the 

land  conveyed  or  mortgaged  shall  hold  his  title  free  from 

the  tax  lien;  the  lien  shall  include  seven  cents  for  each 

name  for  the  cost  of  listing*  and  recording,  and  shall  be 

marked  satisfied  by  the  county  clerk  on  the  tax  record  on 

payment  to  the  collector  of  the  total  amount  due,  together 

with  a  fee  of  twenty  cents  for  a  certificate  to  the  county 

clerk  that  the  tax  has  been  satisfied,  and  on  the  filing  with 

'  o 

the  county  clerk  of  the-  collector's  certificate,  and  on  pay- 
ment to  the  clerk  of  twenty  cents  for  his  services. 

51.  When  taxes  on  real  property  remain  in  arrears  on   saieof 
the  first  day  of  July,  in  the  year  following  the  levying 


taxes. 


52 


1904. 


Notice  of. 


Ma  1x5*28  ed  thereof,  the  collector  or  otheir  officer  charged  by  law  in  the 
taxing  district  with  that  duty  shall  enforce  the  tax  lien 
by  selling  the  land,  or  any  part  thereof  sufficient  for  the 
purpose;1  he  shall  give  public  notice  of  the  time  and  place 
of  such  sale,  stating  the  names  of  delinquents  and  the 
land  to  be  sold,  amplifying  the  description  in  the  dupli- 
cate if  necessary  to  better  identify  the  parcel,  and  the 
amount  of  the  delinquent  taxes  thereon,  by  advertisement 
signed  by  him  in  a  newspaper  published  in  the  taxing 
district  or  county  where  said  land  lies,  once  in  each  week 
for  at  least  four  weeks  successively  next  preceding  the 
day  appointed  for  the  sale;  and  in  all  taxing  districts, 
except  cities,  shall  cause  copies  of  such  notice  to  be  set  up 
in  five  of  the  most  public  places  of  the  taxing  district  for 
the  same  period,  one.  of  which  must  be  on  or  near  the 
premises  to  be  sold,  and  where  the  post-office  address  is 
known  to  him  shall  mail  a  copy  of  such  notice  to  the 
owner  at  such  address,  postage  prepaid;  provided,  how- 
ever, that  such  advertisement  shall  be  published  in  the 
newspapers  named  in  the  charter  of  any  municipality  as 
the  official  papers  thereof,  and  in  the  same  number  of 
papers  in  which  the  legal  notices  are  required  to  be  pub- 
lished by  the  act  under  which  any  municipality  has  been 
incorporated  or  is  now  governed :  at  the  time  and  place 
fixed  for  the  sale,  and  from  time  to  time  thereafter,  the 
collector  may  adjourn,  the  sale  in  his  discretion  or  at  the 
request  of  persons  interested  or  for  want  of  bidders,  but 
for  not  more  than  eight  weeks  in  the  whole,  and  a  short 
notice  of  each  adjournment  shall  be  published  in  said 
newspaper;  he  shall  receive  payment  at  any  time  before 
sale  of  any  tax  with  the  costs  incurred  up  to  the  time  of 
payment.2 


Proviso. 


1  Where  two  tracts  of  land  are  sepa- 
rately assessed  for  taxes,  each  tract 
must  be  sold  by  itself  for  the  unpaid 
tax  on  it,  so  that  the  person  entitled 
to  redeem  after  the  sale  may  exercise 
his  right  to  do  so  without  paying  the 
sum  bid  at  the  tax  sale  for  both  prop- 


erties. Hasbrouck  Heights  Co.  v. 
Township  Committee  of  Lodi,  37 
Yroom  102. 

2  Landis  v.  Vineland.  32  Vroom 
424:  S.  C.,  37  Vroom  558;  Harned 
r.  Camden,  37  Vroom  520. 


53 

At  the  time  and  place?  specified  in  the  notice  of  sale  J^ms  ol 
or  adjournment,  the  collector  shall  sell  at  pul)lic  auction 
each  parcel  of  real  property  on  which  the  tax  is  in  arrear, 
or  any  part  thereof  sufficient  for  the  purpose,  to  such 
11  as  will  purchase  the  same  for  the  shortest  term  and 
pay  the  tax  lien,  including  interest  and  costs  of  sale,  or  in 
fee  where  no  one  will  bid  for  a  shorter  term ;  such  pay- 
ment to  be  made  before  the  conclusion  of  the  sale,  or  the 
property  shall  he  resold:  within,  ten  days  after  the  sale,  Certificate  of 
the  collector  shall  deliver  to  the  purchaser  a  certificate  of  veyance. 
sale  under  his  hand  and  seal  and  duly  acknowledged  by 
him  as  a  conveyance  of  land  which  shall  set  forth  that  the 
property  therein  to  be  described  has  been  sold  by  the  col- 
lector to  the  purchaser,  the  name  of  the  delinquent  owner, 
term  for  which  sold,  the  amount  of  the  tax  with  the  items 
of  interest  and  oosts  in  detail,  the  year  for  which  assessed, 
and  the  time  when  the  right  to  redeem  will  expire;  the 
collector  shall  strike  off  and  sell  to  the  taxing  district  any 
parcel  of  real  property  for  which  there  shall  be  no  other 
purchaser,  and  the  taxing  district  shall  have  the  same 
remedies  and  rights  as  other  purchasers  and  may  sell  the 
land  purchased  or  any  part  thereof  for  not  less  than  the 
price  paid  therefor,  together  with  subsequent  taxes  and 
interest,  or  may  let  the  land  and  collect  the  rental;  all 
parcels  so  sold  to  the  taxing  district  at  any  sale  shall  be 
included  in  one  certificate. 

53.  Where  a  parcel  of  land  has  been  purchased  and  is  Taxes  on  land 

•          T        .  T  T  T      not  redeemed. 

held  by  the  taxing  district  under  a  tax  sale  not  redeemed, 
all  subsequent  taxes  shall  be  assessed  in  the  name  of  the 
owner,  as  if  no  sale  had  been  made,  and  shall  be  and 
remain  a  paramount  lien  on  the  land  and  be  added  to  the 
purchase  money  and  shall  be  paid  before  the  land  can  be 
redeemed  from  the  sale,  and  no  further  sale  for  taxes  of 
said  parcel  while  held  by  the  taxing  district  shall  be  made 
by  the  collector  unless  directed  by  resolution  of  the  gov- 
erning body  of  the  taxing  district,  in  which  case  the  clerk 
shall  certify  to  the  collector  the  amount  required  to  be 
paid  to  redeem  the  land  from  the  previous  sale  or  sales 
and  the  collector  shall  advertise  and  sell  the  land  for  the 


54 

said  amount  added  to  the  tax  and  costs  of  the  current 
year ;  the  taxing  district  may  sell  any  land  purchased  by 
it  for  taxes,  and  direct  the  transfer  of  the  certificate  of 
sale  subject  to  the  right,  if  any,  to  redeem,  to  any  person 
paying  not  less  than  the  amount  for  which  sold  and  inter- 
est and  subsequent  taxes. 

54.  On  the  first  Tuesday  of  February  following  the 

ou?e&aie.!  sale,  the  collector  shall  present  to  the  governing  body  of 
the  taxing  district  and  file  with  the  clerk  or  other  cus- 
todian of  the  record  of  delinquent  taxes  an  account  in 
detail  of  all  taxes  collected  by  him  without  sale  since  the 
filing  of  his  list  of  delinquents  on  the  first  Tuesday  of 
February  preceding,  and  at  the  same  time  the  officer 
making  the  sale  shall  file  with  the  clerk  of  the  taxing  dis- 
trict his  report  of  sales  under  oath  containing  a  schedule 
of  all  of  the  unpaid  taxes  on  real  property  shown  on  his 
duplicate  from  the  collection  of  which  he  has  not  been 
released,  and  his  proceedings  in  making  sales  therefor, 
and  stating  all  the  particulars  above  required  to  be  set 
forth  in  the  certificates  of  sale  to  purchasers  to  which  he 
shall  annex  copies  of  the  notices  required  to  be  published, 
posted  and  mailed,  with  proofs  of  such  publication,  post- 
ing and  mailing;  said  report  shall  also  set  forth  a  list  of 
the  unpaid  taxes  on  land  which  has  not  been  sold  because 
held  by  the  taxing  district  under  a  previous  unredeemed 
sale,  or  because  sale  has  been  prevented  by  order  of  court 

Record  of  tax  or  otherwise ;  the  clerk  shall  record  said  report  of  sales  in 
a  book  provided  for  the  purpose  known  as  the  record  of 
tax  sales,  which  record  shall  be  in  all  courts  presumptive 
evidence  of  the  proceedings  therein  recorded.1 

Fees  in  con-         55.   The  collector  or  other  officer  shall  receive  for  his 

nection  with  .  .  i  i  •  i  •  ,  •  <•        i 

sales.  services  for  preparing   and   publishing  notices  of  sale, 

twenty-five  cents  for  each  parcel  of  land  advertised,  and 
for  selling  twenty-five  cents  for  each  parcel  sold,  and  for 
each  certificate  of  sale  fifty  cents,  besides  necessary  dis- 
bursements for  printing,  postage,  affidavits  and  acknowl- 
edgments, except  that  he  shall  receive  only  half  of  those 

1  Lippincott     v.     Pensauken     Town- 
ship, 33  Vroom  177. 


55 

fees  for  his  services  when  the  taxing  district  is  the  pur- 
chaser; the  clerk  of  the  taxing  district  shall  receive  for 
recording  the  report,  ten  cents  for  each  parcel  of  land 
sold ;  all  fees  and  expenses  shall  form  part  of  the  tax  lien 
and  be  paid  by  the  purchaser  at  the  tax  sale;  in  all  taxing 
districts  where  the  officer  making  the  sale  is  compensated 
.-tlary  for  the  services  mentioned  in  this  section,  the 
said  fees  shall  be  paid  into  the  treasury  of  the  taxing 
district. 

56.   The  purchaser  mav  present  his  certificate  of  sale  certificate  of 

1  "  sale  recorded. 

JYT  taxes  to  the  clerk  of  the  county  at  any  time  beiore  the 
expiration  of  one  year  after  the  first  day  of  February 
following  the  sale,  and  it  shall  be  the  duty  of  the  county 
clerk  to  enter  the  name  of  the  purchaser  and  the  date  of 
presentation  in  the  record  of  unpaid  taxes  for  said  taxing 
district  in  the  appropriate  column  opposite  the  entry  of 
the  delinquent  tax  for  which  said  sale  was  made,  and 
properly  index  alphabetically  the  name  of  purchasers,  for 
which  he  shall  be  paid  fifteen  cents  by  the  purchaser, 
which  entry  shall  constitute  constructive  notice  of  the  sale 
as  recorded  in  the  record  of  tax  sales  of  the  clerk  of  the 
taxing  district;  the  county  clerk  may  charge  five  cents  per 
year  per  name  for  searches  made  on  request  for  sales  for 
unpaid  taxes  in  said  records ;  the  purchaser  at  his  option  ^hhf,nr  P^ 

mav  record  the  certificate  of  sale  for  taxes  in  the  office  of  enter  posses- 
sion, 
the  clerk  or  register  of  the  county  where  the  land  lies  as  a 

mortgage  of  land  and  thereupon  shall  be  entitled  to  the 
immediate  possession  of  the  property  sold  and  described 
in  the  certificate  and  to  all  the  rents  and  profits  thereof 
from  and  after  the  date  of  the  certificate,  for  the  term  of 
the  sale  or  until  redemption ;  unless  the  certificate  is 
either  so  entered  in  the  record  of  unpaid  taxes  or  so  re- 
corded as  a  mortgage  before  the  expiration  of  the  term 
for  which  the  record  of  unpaid  taxes  is  constructive  notice 
of  the  lien  it  shall  be  void  as  against  any  bona  fide  pur- 
chaser, lessee  or  mortgagee  whose  deed,  lease  or  mortgage 
is  recorded  before  the  recording  of  the  certificate;  affi- 
davits and  proofs  of  notice  to  cut  off  the  right  of  redem p- 
tion  served  as  hereinafter  provided  may  be  annexed  to 


56 


Certificate  of 
sale  as  evi- 
dence. 


Redemption 
by  owner  or 
mortgagee. 


Redemption 
when  pur- 
chaser does 
not  cancel 
certificate. 


said  certificate  and  shall  form  part  thereof,  and  be  re- 
corded therewith  after  the  time  to  redeem  has  expired  as 
a  conveyance  of  land  in  the  record  of  deeds  ;  the  certificate 
of  sale  shall  be  presumptive  evidence  in  all  courts  in  all 
proceedings  by  and  against  the  purchaser,  his  representa- 
tives, heirs  or  assigns,  of  the  title  of  the  purchaser  to  the 
land  therein  described  and  of  the  regularity  and  validity 
of  all  proceedings  had  in  reference  to  said  sale. 

57.  The  owner,  mortgagee,  occupant  or  other  person 
having  an  interest  in  the  land  sold  for  taxes,  may  redeem 
the  same  at  any  lime  within  two  years  from  the  date  of 
sale,  or  at  any  time  thereafter  until  the  right  to  redeem 
has  been  cut  ocff  in  the  manner  hereinafter  set  forth,  by 
paying  to  the  purchaser  or  his  legal  representatives  or 
assigns,  the  amount  of  purchase  money  shown  on  the  cer- 
tificate with  twelve  per  cent,   interest  thereon,  together 
with  such  other  fees  and  expenses  as  may  be  incurred  by 
the  purchaser  under  this  act,  and  the  purchaser  on  receiv- 
ing such  payment  shall  restore  to  the  owner  said  land  and 
the  sale  shall  be  void,  or  where  the  redemption  is  by  a 
mortgage  or  other  persons  having  a  lien  on  the  land  or  not 
primarily  liable  to  pay  the  tax,  the  person  so  paying  shall 
succeed  to  the  tax  lien  paid  by  him,  and  the  purchaser 
shall  on  receipt  of  the  redemption  money  at  the  option  of 
the  party  making  the  payment  either  assign  the  certificate 
of  sale  by  assignment  under  seal  and  acknowledged  as  a 
conveyance  of  land  to  the  person  redeeming,  or  execute  a 
satisfaction  of  the  certificate  of  sale  or  cancel  the  same 
by  endorsement  in  the  manner  required  by  law  to  satisfy 
or  cancel  a  mortgage,  whereupon  the  record  of  the  lien 
shall  be  cancelled  by  the  county  clerk  or  register  in  like 
/manner  and  for  the  same  fees,  as  in  the  case  of  mort- 
gagee.1 

58.  In  case  the  purchaser  is  absent  from  the  state  or 
cannot  be  found  therein,  or  is  under  disability,  or  will  not 
on  proper  tender  cancel,  satisfy  or  assign  the  certificate, 
the  redemption  may  he  made  by  payment  of  the  proper 


1  Frazer  v.  Johnson.  3G  Yroom  673. 


57 

ami  nnt  to  the  treasurer  of  the  taxing  district  and  filing 
with  him  an  affidavit  showing  the  right  to  redeem  in  that 
manner  and  paying  him  one  per  centum  of  said  amount 
as  his  compensation;  the  treasurer  shall  thereupon  give  to 
the  person  paying  a  receipt  and  certificate  of  redemption 
which  may  be  filed  with  the  county  clerk  or  register,  who 
shall  thereupon  mark  the  record  of  the  certificate,  as  can- 
celled by  certificate  of  redemption,  whereupon  the  land 
shall  be  discharged  from  the  lien  and  sale;  the  treasurer 
shall  pay  the  redemption  money  to  the  person  entitled 
thereto  on  his  surrender  of  the  certificate  of  sale,  and  shall 
at  once  on  receipt  of  the  money  mail  notice  to  such  person 
if  his  address  can  be  ascertained. 

59.   The  purchaser  of  land  at  tax  sale  mav  at  anv  time   Notice  of 

.  f.  ...          right  to  re- 

witlnn  twenty  years  alter  the  purchase  give  written  notice  deem, 
to  all  persons  interested  in  the  land  of  their  right  to 
redeem  and  that  unless  they  do  so  within  the  term  of  two 
years  after  the  sale,  if  the  notice  is  served  more  than  sixty 
days  before  the  end  of  the  term,  or  within  sixty  days  after 
the  service  of  said  notice  if  served  later,  their  right  of 
redemption  will  be  barred;  this  notice  shall  be  served 
personally  on  persons  interested  who  reside  in  the  taxing- 
district.,  and  on  those  who  reside  out  of  the  district  it  may 
be  served  personally  or  by  mailing  to  their  post-office 
address  if  it  can  be  ascertained,  and  by  posting  on  the 
premises  sold,  if  it  cannot  be  ascertained;  if  there  shall  J.f  no  redemp- 

'  tion  within 

1-e  no  redemption  within  the  said  term  of  two  years  after  period  named, 
the  sale,  or  thereafter  within  the  time  limited  by  said 
notice,  or  in  case  no  notice  is  given,  if  there  shall  be  no 
redemption  within  twenty  years  after  the  purchaser  has 
entered  into  open  possession  since  continued  under  the 
sale,  then  the  right  of  redemption  shall  be  barred ;  the  Right  barred, 
purchaser  may  after  the  time  to  redeem  has  expired  with- 
out, redemption  annex  the  notice  and  affidavit  of  service  to 
the  certificate  of  sale,  together  with  an  affidavit  that  the 
sale  has  not  been  redeemed,  and  record  and  file  the  same 
therewith   in   the  office  of  the  county  clerk  or  register 
where  the  same  shall  be  recorded  as  a  deed  or  conveyance,   . 
and  the  said  notice  and  affidavits  and  the  record  thereof 


58 

shall  be  presumptive  evidence  of  the  service  and  facts 
therein  stated ;  after  the  time  to  redeem  has  expired  with- 
out redemption,  cutting  of  timber  by  the  purchaser  shall 
not  constitute  waste. 
BUI  in  equity        The  purchaser  or  his  assigns  may  in  addition  to  the 

to  foreclose        -  ,  ,,  „    , 

right  of  re-      loreffomg;  remedy  at  anv  time  alter  the  expiration  01  the 

deraption.  J  - 

term  of  two  years,  whether  notice  to  redeem  has  been 
given  or  not,  file  a  bill  in  equity  to  foreclose  the  right  of 
redemption,  but  on  filing  such  bill  the  right  to  redeem 
shall  exist  and  continue  until  barred  by  the  decree  of  sale 

Certificate  of    of  the  court  of  chancery ;  the  title  of  a  purchaser  at  a  tax 

twenty  years,  sale  shall  cease  and  determine  and  the  certificate  of  sale 
shall  be  void  at  the  expiration  of  twenty  years  from  the 
date  of  the  tax  sale  unless  the  purchaser  shall  before  the 
expiration  of  that  term  enter  into  actual  possession  of  the 
land  purchased  or  foreclose  the  right  to  redeem  the  same 
by  notice  or  by  proceedings  in  equity  and  record  the  evi- 
dence thereof  as  above  prescribed.1 

when  sates  60.  2sTo  sale  of  land  for  delinquent  taxes  heretofore  or 

hereafter  made  shall  be  set  aside  by  reason  of  the  blending 
together  of  taxes  on  real  and  personal  property,  but  the 
sale  shall  be  sustained  as  to  the  real  property  subject  to 
the  right  to  redeem  on  payment  of  the  amount  of  the  lien 
thereon;  no  sale  shall  be  set  aside  because  of  insufficient 
description  in  the  duplicate  or  failure  of  the  clerk  of  the 
taxing  district  to  record  all  the  proceedings  relative  to  the 
sale,  if  it  shall  appear  by  other  legal  evidence  that  the 
land  sold  was  in  fa,ct  that  assessed,  and  that  the  sale  was 
made  pursuant  to  law ;  no  sale  shall  be  set  aside  because  of 
variance  between  the  date  of  any  published  notice  and  the 
actual  publication  thereof,  if  notice  has  actually  been 
given  for  the  time  required ;  where  the  assessment  itself 
is  valid  and  the  tax  is  justly  due,  no  sale  shall  be  set  aside 
except  on  condition  that  the  amount  due  shall  be  paid  to 

Refunding        the  holder  of  the  tax  lien :  where  the  tax  sale  shall  be  set 

when  sale  set          .  <•    t    •       •  i  •  • 

aside.  aside  because  of  defective  proceedings  on  the  part  of  its 

officers,  the  taxing  district  shall  refund  to  the  purchaser 

1  Brewer  v.  Ireland,  38   Vroom   31. 


59 

the  price  paid  by  him  on  the  sale,  with  simple  interest, 
upon  his  assigning  to  the  tax  district  the  certificate  of 
sale  and  all  his  interest  in  the  tax  and  tax  lien,  and  the 
taxing  district  may  re-advertise  and  sell  if  the  tax  lien 
remains  in  force. 

ARTICLE  VIII. 

OFFICERS. 

61.  Every  assessor  shall  immediately,  on  the  termina- 
tion  of  his  office,  deliver  to  his  successor  in  office  all  prop- 
erty,  books  and  papers  belonging  to  the  taxing  district  or 
appertaining  to  the  office  or  its  duties,  including  his  field- 
books  used  during  his  term  and  all  memoranda  concern- 
ing taxable  property  or  the  valuations  thereof  used  by 
him  during  his  term ;  every  collector  shall,  on  the  termi- 
nation of  his  office,  deliver  and  surrender  to  his  successor 
in  office  all  tax  duplicates  and  other  papers  and  books  of 
his  office  pertaining  to  the  collection  of  taxes ;  any  assessor 
or  collector  failing  to  deliver  and  surrender  property, 
books  and  papers  as  required  by  this  section  shall  be 
guilty  of  a  misdemeanor.1 

62.  Any  person  who  shall  refuse  when  lawfully  re-   Perjury, 
quired  under  the  provisions  of  this  act  to  be  sworn  or 
affirmed  and  examined  shall  be  guilty  of  a  misdemeanor, 

and  be  punished  accordingly ;  any  person  guilty  of  wilful 
and  corrupt  false  swearing  or  affirming  in  taking  any  oath 
or  affirmation  or  in  giving  any  testimony  required  by  this 
act  shall  be  guilty  of  perjury,  and  be  punishable  accord- 
ingly ;  any  assessor  who  shall  wilf ullv  or  through  gross  improper  per- 

6,.         '       .      .  S .  .  <•  formance  of 

negligence  omit  to  make  a  lull  and  fan  valuation  oi  all  duty, 
property  taxable  in  his  taxing  district  within  the  time 
prescribed  by  law,  or  to  prepare  and  produce  his  list  and 
his  duplicate  at  the  times  required  by  law,  shall  be  guilty 
of  a  misdemeanor;    any   assessor  who  shall   allow   any 


1  Stall   v.   Bartholomew,    38    Vroom 
382 ;    P.  L.  1898,  p.  794,  §  170. 


60 

deduction  from  the  valuation  of  property  for  debt  without 
first  having  obtained  the  sworn  statement  required  by 
law,  shall  be  guilty  of  a  misdemeanor ;  every  collector 
who  shall  wilfully  neglect  or  refuse  to  perform  any 
service  or  duty  required  of  him  by  this  act  shall  be  guilty 
of  a  misdemeanor;  for  each  neglect  or  refusal  to  perform 
any  service  or  duty  required  of  him  by  this  act  the  col- 
lector shall  forfeit  and  pay  thirty-two  dollars,  to  be  recov- 
ered by  the  taxing  district  in  an  action  on  contract  in  any 
court  of  competent  jurisdiction,  which  penalty  shall  be 
additional  to  that  for  misdemeanor. 
Payment  by  63.  When  the  county  collector  shall  fail  to  pay  into  the 

county  col- 
lector to  state  state  treasury  any  state  or  school  tax  within  fifteen  days 
treasurer.  i       •  •          /•       i    i_       1 

aiter  the  time  fixed  by  la,w  for  the  payment,  the  state 
treasurer  shall  require  payment  of  interest  at  ten  per 
centum  per  annum  from  the  time  when  due,  and  may 
bring  suit  on  contract  against  the  delinquent  collector 
therefor,  as  well  as  for  the  principal,  in  any  court  of  com- 
petent jurisdiction ;  an  action  may  be  maintained  by  the 
county  collector  against  any  taxing  district  to  recover 
taxes  due  from  the  taxing  district. 

salaries  of  as-  54..  The  governing  body  of  the  taxing  district  shall, 
lectors,'  etc.  by  ordinance  or  resolution,"  fix  the  annual  salary  of  its 
assessor,  collector  and  members  of  board  of  assessment 
at  rates  not  in  excess  of  the  salary,  if  any,  prescribed  by 
law,  and  such  salary  so  fixed  shall  not  be  increased  or 
diminished  during  the  term  of  any  officer;  such  officers 
receiving  a  salary  shall  receive  no  other  compensation 
from  the  taxing  district  for  services  in  the  office  except 
the  fees  allowed  to  the  collector  by  this  act  on  proceedings 
for  the  collection  of  taxes  by  arrest,  levy,  lien  and  sale.1 

1  See    Township    and    Borough    act,  ter)  ;    1893,  p.  100.     Cities  of  second 

and    acts    fixing    compensation    of   as-  class. — P.  L.    1889,  p.   Ji52 ;     1890.   p. 

sessors    in    cities,    also    list    of    unre-  2CO ;     1893,    p.    425;     1898,    p.    177: 

pealed    acts    herein    contained.       As-  1899,  p.  329.     Cities  of  third  class. — 

SESSORS,     SALARY,     APPOINTMENT     AND  P.     L.     1890,     pp.     242.     327;      1894,     p. 

TERMS,  ETC. — Cities  of  first  class. — P  403  ;    amended.  1895,  p.  130 ;    further 

L.  1889,  p.  464;  1890,  p.  141  (applies  amended,     1902,     p.    698.       Cities    of 

to  city  of  Newark)  ;     P.   L.   1889,   p.  fourth    class. — P.     L.     1893,    p.    409. 

187,  §§  2,  3,  4,  5    (Jersey  City  char-  Cities   generally.— P.   L.    1887,  p.   75; 


61 


65.  When  in  any  taxing  district  there  shall  be  no  as- 
sessor  in  office  and  qualified  to  act  on  the  twentieth  day 

<>t'  May,  or  when  the  assessor  shall  neglect  or  fail  to  assess  trict- 
the  taxes  at  the  times  required  by  law,  it  shall  be  the  duty 
of  the  governor  of  the  state  to  cause  notice  to  be  given  to 
the  mayor  of  the  taxing  district,  if  any ;  or  if  none,  to  the 
presiding  officer  of  the  governing  body,  that  unless  pro- 
ceedings be  duly  taken  to  make  the  assessment  within  ten 
day*  after  the  giving  of  the  notice,  the  governor  will 
appoint  an  assessor,  and  if  the  governor,  at  the  expiration 
of  said  ten  days,  shall  be  satisfied  that  the  vacancy  still 
exists,  or  that  the  assessor  has  not  made  the  assessment, 
it  shall  be  the  duty  of  the  governor  to  appoint  and  com- 
mission an  assessor,  whose  duty  it  shall  be  to  perform  all 
the  duties  required  by  law  of  the  assessor  of  the  taxing 
district,  and  who  shall  receive  compensation  provided  by 
law  of  the  assessor. 

66.  This  act  shall  take  effect  on  the  twentieth  day  of    when  act 
December,  nineteen  hundred  and  three,  and  its  provisions 

shall  extend  to  proceedings  on  and  after  that  date,  relat- 
ing to  taxes  a-sr»<Ml  in  the  year  nineteen  hundred  and 
three,  but  not  to  proceedings  relating  to  taxes  assessed  in 
prior  years ;  all  acts,  general  and  special,  inconsistent  Repealer, 
with  the  provisions  of  this  act  are  hereby  repealed,  but 
this  repealer,  shall  not  extend  to  proceedings  or  remedies 
relating  to  taxes  assessed  prior  to  the  year  nineteen  hun- 
dred and  three. 

Approved  April  8th,  1903. 


1889,  p.  460;    1890,  p.  327;    1891,  p. 
175;     1895,    p.    563.      Towns.— P.    L. 

1890,  p.  242;    1892,  p.  229;    1896,  p. 
55;    1899,  p.  241;    1900,  pp.  49,  480. 
Townships. — See    sections    4,    16,    17, 
30  and  32  of  Township   act  of  1899, 
p.   372.      Boroughs. — See   sections  20, 
22  and  45  of  Borough  act  of  1897,  p. 
285.       COLLECTORS. — Cities     of     first 
class.— P.    L.     1893,     pp.     117,    133; 
1894,  p.  539;    1897,  p.  -25.     Cities  of 
second    ctess.— P.    L.    1892,    p.    285; 
1894,  p.  228 ;    amended  by  P.  L.  1900, 


p.  415;  1896,  p.  99.  Cities  of  third 
class. — P.  L.  1893,  p.  178.  Cities 
generally. — P.  L.  1901,  p.  297;  1902, 
p.  282.  Towns.— P.  L.  1886,  p.  341; 
1896,  p.  55;  1887,  p.  123;  1900,  pp. 
30,  480.  Townships. — See  sections  4, 
7,  15,  17  and  32  of  Township  act  of 
1899,  p.  372.  Boroughs. — See  sec- 
tions 2,  9,  17,  18,  19  and  20  of  Bor- 
ough act  of  1897,  p.  285.  County 
collectors.— P.  L.  1889,  p.  331;  1893, 
pp.  27,  113;  1894,  p.  341. 


62 


Mortgage 

on    exempted 

property 

exempt 

from 

taxation. 


SUPPLEMENTS. 
CHAPTER  161. 

A  Supplement  to  an  act  entitled  "An  act  for  the  assess- 
ment and  collection  of  taxes"  (Revision  of  1903),  ap- 
proved April  eighth,  one  thousand  nine  hundred  and 
three. 

BE  IT  ENACTED  by  the  Senate  and  General  Assembly 
of  the  State  of  New  Jersey: 

1.  No  mortgage  or  debt  secured  by  mortgage  on  any 
property,  which  property  by  the  provisions  of  the  act  to 
which  this  act  is  a  supplement,  is  exempt  from  taxation, 
shall  be  listed  for  taxation  or  taxed,  but  the  same  shall  be 
exempt  from  taxation. 

2.  This  act  shall  take  effect  immediately. 
Approved  April  17th,  1905. 

CHAPTER  234. 

A  Supplement  to  an  act  entitled  "An  act  for  the  assess- 
ment and  collection  of  taxes,"  approved  April  eighth, 
one  thousand  nine  hundred  and  three, 

BE  IT  ENACTED  by  the  Senate  and  General  Assembly 
of  the  State  of  New  Jersey: 

Assessment  1.  In  assessing  the  shares  of  stock  of  banks  or  banking 

deductions  of  associations  organized  under  the  laws  of  this  state  or  of 
the  United  States,  the  assessor  shall  allow  all  the  deduc- 
tions and  exemptions  granted  by  law  from  the  value  of 
other  taxable  property  owned  by  individuals  in  this  state, 
and  the  assessment  and  taxation  of  such  shares  of  stock 
shall  not  be  at  a  greater  rate  than  is  made  or  assessed 
upon  other  moneyed  capital  in  the  hands  of  individuals 
in  this  state.  In  making  such  assessment,  the  assessed 
valuation  of  the  real  property  of  such  bank  or  banking 
association  shall  be  deducted  from  the  total  valuation  of 
the  shares  of  stock  assessed  against  the  stockholders. 

2.  This  act  shall  take  effect  immediately. 

Approved  May  llth,  1905. 


63 


CHAPTER   243. 

An  Act  to  repeal  so  much  of  the  act  entitled  "An  act  for 
the  assessment  and  collection  of  taxes,'7  approved  April 
ciiihth,  one  thousand  nine  hundred  and  three,  and  the 
amendment  thereof,  entitled  "An  act  to  amend  an  act 
entitled  'An  act  for  the  assessment  and  collection  of 
taxes/  approved  April  eighth,  one  thousand  nine  hun- 
dred and  three,  which  said  amendment  was  approved 
March  twenty-eighth,  one  thousand  nine  hundred  and 
four,  in  so  far  as  they  repeal  or  affect  in  any  way  the 
act  entitled  "A  further  supplement  to  the  act  entitled 
'An  act  to  encourage  the  establishment  of  mutual  loan 
and  building  associations/  approved  February  twenty- 
eighth,  one  thousand  eight  hundred  and  forty-nine/' 
and  which  said  last  named  supplement  was  approved 
March  twentieth,  one  thousand  eight  hundred  and  sev- 
enty-four, and  the  assessment  and  collection  of  taxes 
and  the  deduction  of  loan  association  mortgages,  or 
the  debts  secured  by  such  mortgages  from  the  assessed 
values  of  the  real  estate  covered  thereby,  so  as  to  pre- 
vent double  taxation. 

BE  IT  EXACTED  ~by  the  Senate  and  General  Assembly 
of  Hie  State  of  New  Jersey: 

1.  So  much  of  the  act  entitled  "An  act  for  the  assess-  Repealing 
ment  and  collection  of  taxes,*'  approved  April  eighth,  one 
thousand  nine  hundred  and  three,  and  the  amendment 
thereof,  entitled  "An  act  to  amend  an  act  entitled  'An 
act  for  the  assessment  and  collection  of  taxes/  approved 
April  eighth,  one  thousand  nine  hundred  and  three/' 
which  said  supplement  was  approved  March  twenty- 
eighth,  one  thousand  nine  hundred  and  four,  and  all  the 
sections  thereof,  in  so  far  as  they  repeal  or  affect  in  any 
way  the  act  entitled  "A  further  supplement  to  the  act 
entitled  ' An  act  to  encourage  the  establishment  of  mutual 
loan  and  building  associations/  approved  February 
twenty-eighth,  one  thousand  eight  hundred  and  forty- 
nine,"  which  said  last  named  supplement  was  approved 


March  twentieth,  one  thousand  eight  hundred  and  sev- 
enty-four, and  the  statutes  enacted  prior  to  said  act  ap- 
proved April  eighth,  one  thousand  nine  hundred  and 
three,  and  said  supplement  approved  March  twenty- 
eighth,  one  thousand  nine- hundred  and  four,  affecting  the 
assessment  and  collection  of  taxes,  and  the  deduction  of 
loan  association  mortgagee  or  the  debts  secured  by  such 
mortgages  from  the  assessed  value  of  the  real  estate  cov- 
ered thereby,  be  and  the  same  are  hereby  repealed. 

2.   This  act  shall  take  effect  immediately. 

Approved  May  19th,  1905. 


CHAPTER  91. 


How  rail- 
road and 
canal 
property 
assessed  and 
taxed. 


Company's 
return   to 
state 
assessors. 


A  Further  Supplement  to  an  act  entitled  "An  act  to 
revise  and  amend  'An  act  for  the  taxation  of  railroad 
and  canal  property,'  approved  April  tenth,  one  thou- 
sand eight  hundred  and  eighty-four,"  which  act  was 
approved  March  twenty-seventh,  one  thousand  eight 
hundred  and  eighty-eight, 

BE  IT  ENACTED  by  the  Senate  and  General  Assembly 
of  ilie  State  of  New  Jersey: 

1.  The  taxes  which  shall  be  hereafter  assessed  upon 
the  real  estate  used  for  railroad  or  canal  purposes  in  each 
taxing  district,  in  this  state  separately  valued  and  assessed 
under  the  provisions  of  subdivision  two  (2)  of  section 
three  (3)  of  said  act  shall  be  assessed  and  paid  in  manner 
and  form  following:  On  or  before  the  first  Tuesday  of 
May  in  the  present  year,  and  on  or  before  the  first  day 
of  March  in  each  subsequent  year,  any  person  or  company 
running,  operating  or  constructing  any  railroad  or  canal 
in  this  state;  shall  return  to  the  state  board  of  assessors 
statements  or  schedules,  subscribed  and  sworn  to  by  the 
president  or  other  chief  officer  before  some  officer  of  the 
state  authorized  to  administer  oaths,  of  the  real  estate  as 
it  existed  on  the  first  day  of  January  preceding,  specify- 
ing its  extent  and  dimensions,  which  may  be  shown  by  a 


65 

map  or  maps  setting  out  in  detail  the  real  estate  and  the 
number,  character  and  value  of  all  buildings  and  struc- 
tures in  each  county  and  in  each  taxing  district  used  for 
railroad  or  canal  purposes,  including  the  roadbed  (other  Except 

T  ,       T      .,,.  main  stem. 

than  main  stem),  waterways,  reservoirs,  tracks,  buildings, 
water  tanks,  water  works,  riparian  rights,  docks,  wharves 
and  piers  (and  being  the  property  referred  to  in  subdi- 
vision two  (2)  of  section  three  (3)  of  said  act).  Such 
statements  or  schedules  shall  be  made  in  conformity  with 
such  instructions  and  forms  as  may  be  prescribed  by  the 
said  board,  and  such  further  statements  shall  be  furnished 
as  said  board  shall  require ;  the  said  board  shall  prescribe 
the  form  of  the  oath  to  the  statements  and  schedules  re- 
quired by  this  section,  and  any  person  who  shall  make 
such  oath  falsely  shall  be  deemed  guilty  of  perjury. 

2.  On  or  before  the  first  dav  of  August  in  each  year  the   state  board 

til  •          i        "  •  /•  to  inf orm 

state  board  of  assessors  shall  ascertain  and  certify  the   local 

value  of  the  property  described  in  the  foregoing  section  to 

the  local  taxing  authorities  in  the  several  taxing  districts 

in  which  the  same  is  respectively  situated;  provided,  that  Proviso. 

the  right  of  hearing  as  now  prescribed  by  law  shall  be  in 

nowise  restricted  or  abridged. 

3.'  The  value  of  such  property  so  certified  shall  be  Property 
included  in  the  amount  of  the  ratables  to  be  taxed  in  the  various 
several  taxing  districts,  and  the  necessary  tax  rate  for  district*. 
such   district  shall  be   ascertained  by   the  local  taxing 
authorities  and  certified  to  the  state  board  of  assessors 
on  or  before  the  first  day  of  October  in  each  year,  where 
upon  the  state  board  of  assessors  shall  include  in  the  taxes 
to  be  assessed  by  it,  under  the  provisions  of  the  act  to 
which  this  is  a  supplement,  the  property  described  in  the 
first  section  hereof  at  the  rate  in  each  taxing  district  that 
is  so  as  aforesaid  certified  to  it  by  the  local  taxing  author- 
ities, and  said  property  shall  not  be  subject  to  any  other 
tax ;  provided,  that  if  the  local  taxing  authorities  of  any  proTiso. 
taxing  district  shall  fail  to  certify  to  said  state  board  of 
assessors  within  the  time  prescribed  by  this  act  the  local 
rate  of  tax  as  fixed,  it  shall  be  the  duty  of  said  board  to 
allot  to  the  taxing  district  so  in  default  an  apportionment 

5 


66 


report  to 
comptroller. 


Tax  to  be 

paid  to  tax 

district 

where 

property 

lies. 


of  tax  at  a  rate  not  exceeding  one  per  centum  upon  the 
class  of  property  described  in  the  first  section  hereof. 

state  4.  The  state  board  of  assessors  shall,  as  at  present  pro- 

vided by  law,  certify  and  report  to  the  comptroller  of  the 
state  the  assessed  valuation  and  tax  levied  upon  the  prop- 
erty of  each  railroad  and  canal  company  in  the  state,  and 
of  the  separate  valuation  of  the  property  of  such  com- 
panies in  each  taxing  district,  separately  valued  and 
assessed  under  provisions  of  subdivision  two  (2)  of  sec- 
tion three  (3)  of  the  act  to  which  this  act  is  a  further 
supplement,  and  the  entire  amount  of  tax  derived  from 
the  assessment  of  this  latter  class  of  property  shall  be 
allotted  to  and  paid  over  to  the  local  taxing  districts 
through  which  said  railroads  or  canals  run,  giving  to  each 
such  district  the  total  amount  of  tax  that  may  be  so 
derived  from  such  property  of  each  railroad  or  canal  com- 
pany therein. 

Repealer.  5.  All  acts  and  parts  of  acts  inconsistent  herewith  be 

and  the  same  are  hereby  repealed;  but  nothing  herein 
contained  shall  apply  to  any  other  statements  that  are  by 
the  act  to  which  this  is  a  supplement  required  to  be  made, 
nor  to  any  other  property  than  that  herein  described. 
6.  This  act  shall  take  effect  immediately. 
Approved  April  3d,  1905. 

NOTE. — This  supplement  to  the  act  for  the  taxation 
of  railroad  and  canal  property  is  given  in  full  because  of 
th&  duties  therein  imposed  upon  local  taxing  authorities. 
The  following  references  embrace  the  entire  legislation 
on  this  subject: 

P.  L. 

An  act  for  the  taxation  of  railroad  and  canal  property,  approved 

April  10,  1884 1884 

Supplement  approved  June  10,  1886 1886 

Amendatory  act  approved  March  27,  1888 1888 

Amendatory  act  approved  April  2,  1888 1888 

Supplement  approved  March  17,  1891 1891 

Supplement  approved  May  14,  1894 1894 

Supplement  approved  March  31,  1897 1897 

Supplement  approved  March  9,  1898 1898 

An  act  to  provide  for  the  surrender  to  the  State  by  railroad  and 
canal  companies  of  special  immunities  with  respect  to  taxa- 
tion, &c.,  approved  March  18,  1885 1885  106 


Page. 

142 
401 
269 
376 
165 
286 
147 
59 


67 


TAXATION  OF  PUBLIC  SERVICE 
CORPORATIONS. 

An  Act  for  the  taxation  of  all  the  property  and  franchisee 
of  all  persons,  copartnerships,  associations  or  corpora- 
tions using  or  occupying  public  streets,  highways,  roads 
or  other  public  places,  except  municipal  and  corpora- 
tions taxable  under  the  act  entitled  "An  act  for  the 
taxation  of  railroad  and  canal  property/7  approved 
April  tenth,  one  thousand  eight  hundred  and  eighty- 
four,  or  any  of  the  supplements  or  amendments  thereto. 

BE  IT  EXACTED  by  the  Senate  and  General  Assembly 
of  the  State  of  Xeic  Jersey: 

1.  All  the  property,  real  and  personal,  and  franchises 
of  all  persons,  copartnerships,  associations  or  corporations 
other  than  municipal  or  corporations  taxable  under  the 
act  entitled  "An  act  for  the  taxation  of  railroad  and  canal 
property,"  approved  April  tenth,  one  thousand  eight  hun- 
dred   and    eighty-four,    or    any   of   the    supplements   or 
amendments  thereto,  which  have  acquired  or  may  here- 
after acquire  authority  or  permission  from  the  state  or 
from  any  taxing  district  thereof,  and  have  or  may  here- 
after have  the  right  to  use  or  occupy  and  occupying  the 
streets,  highways,  roads,  lanes  or  public  places  in  this 
state,   shall  hereafter  be  valued,   assessed  and  taxed  as 
hereinafter  provided. 

2.  The    respective    assessors    or   officers,    having    like 
powers  and  duties  to  perform  in  each  taxing  district  in 
this  state,   shall  each  year  ascertain  the  value  of  such 
property  located  in,   upon,  or  under  any  public  street, 
highway,  road,  lane  or  other  public  place  in  each  taxing 
district,  and  the  value  of  the  property  not  so  located; 
when  so  ascertained,  all  such  property  shall  be  assessed 
and  taxed  at  local  rates,  as  now  provided  by  law,  and  all 
proceedings  for  appeal,  review  and  collection  now  avail- 
able shall  remain  applicable. 

3.  The  officers  whose  duty  it  is  to  make  the  assessment 
in  each  taxing  district  shall  annually  make  a  return,  cer- 


68 

tified  in  writing,  on  or  before  the  third  Tuesday  of  Sep- 
tember, of  the  valuation  of  all  property  assessed  under  the 
provisions  of  this  act  which  is  located  in,  upon  or  under 
any  street,  highway,  road,  lane  or  other  public  place  in 
such  taxing  district,  together  with  the  names  of  the 
owners  and  those  operating  the  same,  and  file  the  same  in 
the  office  of  the  state  board  of  assessors. 

by  acteiaped  ^'  ^^  such  persons,  copartnerships,  associations  or 
8r°i903April  corporations  subject  to  taxation  under  the  provisions  of 
this  act  shall,  on  or  before  the  first  Tuesday  in  May,  in 
each  year,  return  to  the  state  board  of  assessors  a  state- 
ment showing  the  gross  receipts  of  their  business  in  the 
state  of  "New  Jersey  for  the  year  ending  December  thirty- 
first  next  preceding;  any  person,  copartnership,  associa- 
tion, or  corporation  having  part  of  his,  her  or  its  trans- 
portation line  in  this  state  and  part  thereof  in  another 
state  or  states,  or  having  part  of  his,  her  or  its  line  on 
private  property  and  part  thereof  on  public  streets,  high- 
ways, roads,  lanes  or  other  public  places,  shall  make  a 
report  showing  the  gross  receipts  for  transportation  on 
the  whole  line,  together  with  a  statement  of  the  length  of 
the  whole  line  and  the  length  of  the  line  in  this  state 
along  any  street,  highway,  road,  lane  or  other  public 
place,  and  the  franchise  tax  of  such  person,  copartner- 
ship, association  or  corporation  for  business  so  done  in 
this  state  shall  be  upon  such  proportion  of  the  gross 
receipts  as  the  length  of  the  line  in  this  state  along  any 
street,  highway,  road,  lane  or  other  public  place  bears  to 
the  whole  length  of  the  line;  all  of  such  statements  or 
reports  shall  be  subscribed  or  sworn  to  by  the  persons, 
copartners,  or  the  president  or  other  chief  officer  of  each 
association  or  corporation;  any  person,  copartneirship, 
association  or  corporation  wilfully  neglecting  or  refusing 
to  make  such  annual  statement  or  report  shall  forfeit  a.s 
a  penalty  for  such  neglect  or  refusal  not  more  than  five 
thousand  dollars,  to  be  assessed  by  a  jury,  for  each 
offense,  to  be  recovered  in  any  proper  form  of  action  in 
the  supreme  court  of  this  state  in  the  name  of  the  state, 
and  when  collected  shall  be  paid  into  the  state  treasury; 


69 

it  shall  be  the  duty  of  the  state  board  of  assessors  to  cer- 
tify any  such  default  to  the  attorney-general  of  the  state, 
who  thereupon  shall  prosecute  an  action  at  law  for  such 
penalty ;  any  person  who  shall  falsely  make  any  oath  re- 
quired to  be  made  under  this  act  shall  be  deemed  guilty 
of  perjury  and,  on  conviction  thereof,  liable  to  all  the 
penalties  prescribed  by  law  therefor. 

5.  An  annual  franchise  tax  of  two  per  centum  upon 
the  annual  gross  receipts,  as  aforesaid,  shall  be  assessed 
upon  all  persons,  copartnerships,  associations  or  corpora- 
tions taxable  under  this  act. 

6.  The  state  board  of  assessors  shall  annually  ascertain   AS  amended 
and  apportion  the  franchise  tax  to  the  various  taxing  dis-   proved  April 
tricts  in  proportion  to  the  value  of  the  property  located 

in,  upon  or  under  any  public  street,  road,  highway,  lane 
or  other  public  place  therein,  as  shown  by  the  statements 
so  filed  with  said  board ;  but  said  state  board  of  assessors 
shall  have  the  power  to  inquire  into,  equalize  and  revise 
the  valuations  returned  to  them  in  said  statements  by  the 
local  assessors  of  the  various  taxing  districts,  and  to  fix 
the  valuations  for  that  purpose,  for  any  taxing  district 
which  shall  fail  to  file  its  return  within  the  time  required 
by  law,  so  as  to  secure  an  equitable  and  fair  valuation 
and  apportionment  of  said  franchise  tax  upon  a  uniform 
basis  of  valuation  between  the  various  taxing  districts 
entitled  thereto ;  the  amount  of  the  franchise  tax  shall  be 
certified  in  writing  to  the  respective  assessors  of  taxes,  or 
officers  having  like  powers  and  duties  to  perform,  on  or 
before  the  third  Tuesday  of  October  in  each  year;  pro- 
vided, that  no  change  in  the  apportionment  of  the  fran- 
chise tax  shall  be.  made  after  the  apportionment  by  the 
said  state  board  of  assessors  as  aforesaid,  except  by  and 
with  the  consent  in  writing  of  the  assessors  of  the  taxing 
district  whose  proportion  of  the  franchise  tax  would' be 
reduced  by  such  change,  and  all  such  changes  heretofore 
made  by  said  board  with  such  consent  are  hereby  vali- 
dated ;  the  assessors  or  officers  shall,  within  five  days  after 
l>eing  so  notified  of  such  franchise  tax,  deliver,  or  cause 
to  be  delivered,  to  each  person,  copartnership,  association 


70 

or  corporation  taxable  under  the  provisions  of  this  act? 
and  to  the  collector  of  taxes  of  such  taxing  district,  a 
statement  in  writing  showing  the  amount  x>f  such  fran- 
chise tax  so  ascertained,  which  shall  become  due  at  the 
time  and  place  when  and  where  other  taxes  are  due  and 
payable  in  such  taxing  district,  and  the  tax  shall  be  and 
remain  a  first  lien  on  the  property  and  assets  of  such  per- 
son, copartnership,  association  or  corporation,  until  paid, 
with  interest  and  penalty  thereon,  and  shall  be  collected 
in  the  same  manner  that  other  taxes  are  collected,  and  the 
same  proceedings  now  available  for  the  collection  of  other 
taxes  shall  remain  applicable  to  the  collection  of  the 
franchise  tax. 

7.  All  money  now  payable  by  any  person,  copartner- 
ship, association  or  corporation  to  any  taxing  district  for 
its  exclusive  use,  pursuant  to  any  contract,  agreement, 
resolution  or  ordinance  (except  money  expended  for 
paving  or  repairing  any  street,  highway  or  other  public 
place,  or  taxes  upon  property,  real  and  personal),  shall 
be  paid,  notwithstanding  this  act.,  and  when  paid  shall  be 
considered  a  payment  on  account  of,  or  in  full,  as  the 
case  may  be,  fo>r  the  franchise  tax  to  be  apportioned 
according  to  the  provisions  hereof ;  if  the  amount  so  pay- 
able is  greater  than  the  amount  of  the  franchise  tax  to  be 
so  apportioned,  such  payment  shall  be  in  lieu  thereof; 
and  if  less,  the  difference  in  amount  shall  be  payable  as 
herein  provided. 

AS  amended         8.  The  franchise  taxes  imposed  by  this  act  shall  be  in 
proved  April    lie.u  of  all  other  franchise  taxes  now  assessed  against  the 
persons,  copartnerships,  associations  or  corporations  sub- 
ject to  the  provisions  of  this  act  and  their  property. 

9.  ]SI"one  of  the  provisions  of  this  act  shall  be  construed 
as  in  anywise  to  alter,  impair  or  repeal  any  of  the  pro- 
visions of  an  act  entitled  "An  act  for  the  taxation  of  rail- 
road and  canal  property,"  approved  April  tenth,  one 
thousand  eight  hundred  and  eighty-four,  or  any  of  the 
supplements  or  amendments  thereto;  nor  shall  any  cor- 
poration taxable  under  said  act  and  the  supplements  and 


71 


amendments  thereto  be  taxable  under  this  act;  if  any 
provision  of  this  act  shall,  for  any  reason,  be  held  to  be 
unconstitutional  or  invalid,  it  shall  not  affect  the  other 
provisions  of  this  act  or  any  of  them. 

10.  This  act  shall  take  effect  on  the  first  day  of  Janu- 
ary, one  thousand  nine  hundred  and  one. 

Approved  March  23d,  1900. 


Digest  of  Other  Laws  Pertaining  to 
Taxation. 


STATE  TAXATION  OF  MISCELLANEOUS  CORPORATIONS. 

P.  L.     Page. 

An  act  to  provide  for  the  imposition  of  State  taxes  upon  certain 

corporations,  &c.,  approved  April  18,  1884 1884  232 

Supplement  approved  March  1,  1888 1888  118 

Amendment  approved  March   16,    1891 1891  150 

Supplement  approved  March  17,  1892 1892  136 

Supplement  approved  April  21,  1896 1896  319 

Supplement  approved  June  2,  1896 1896  392 

Supplement  approved  April  8,  1897 1897  178 

Supplement  approved  March  25,  1898 1898  182 

Supplement  approved  March  23,  1900 1900  319 

Amendment  approved  March  21,  1901 1901  221 

Supplement  approved  February  19,  1901 1901  31 

Supplement  approved  March  29,  1904 1904  382 

Supplement  approved  June  3,  1905 1905  508 


COLLATERAL  INHERITANCE  TAX.1 

P.  L.  Page. 

An  act  to  tax  intestates'  estates,  &c.,  approved  May  15,  1894 1894  318 

Supplement  approved  March  15,  1898 1898  106 

Amendment  (to  section  17),  approved  April  9,  1902 1902  670 


MARTIN  ACT  AND  SUPPLEMENTS. 

(Applying  to  cities.)  P.  L.     Page. 

An  act  concerning  the  settlement  and  collection  of  arrearages  of 
unpaid  taxes,  assessments  and  water  rates  or  water  rents  in 
cities  of  this  state,  and  imposing  and  levying  a  tax,  assess- 
ment and  lien  in  lieu  and  instead  of  such  arrearages,  and  to 
enforce  the  payment  thereof,  and  to  provide  for  the  sale  of 
lands  subjected  to  future  taxation  and  assessment,  approved 

March  30,  1886 1886         149 

Supplement  approved  March  29,  1887 1S87  66 

Supplement  approved  April   21,    1887 1887         184 

Supplement  approved  April   24,    1888 1888         529 


^The  act  of   1894    is  a  redraft  of  the  acts  of  1892    (page  206)    and  1893    (page 
367) . 

(73) 


74 

P.  L.  Page. 

Supplement  approved  April    18,    1889 1889  308 

Supplement  approved  March  5,   1890 1890  38 

Supplement  approved  May   5,    1890 1890  285 

Supplement  approved  May   23,   1890 1890  356 

Supplement  approved  April    14,    1891 1891  393 

Supplement  approved  April  16,  1891 1891  450 

Supplement  approved  April    5,    1892 1892  395 

Supplement  approved  April    8,    1892 1892  420 

Supplement  approved  April   8,    1892 1892  430 

Supplement  approved  March  16,   1893 1893  350 

Supplement  approved  March  16,   1893 1893  376 

Supplement  approved  May  8,    1894 1894  227 

Supplement  approved  May   14,   1894 1894  294 

Supplement  approved  March  20,   1895 1895  376 

Supplement  approved  March  30,  1896 1896  190 

Supplement  approved  March  15,   1897 1897  36 

Supplement  approved  March  8,   1898 1898  58 

Supplement  approved  April  2,   1898 1898  229 

Supplement  approved  April    23,    1898 1898  420 

Supplement  approved  June  13,   1898 1898  483 

Supplement  approved  March   24,    1899 1899  516 

Supplement  approved  April   1,   1902 1902  240 

Supplement  approved  April  3,   1902 1902  344 

Supplement  approved  April  3,   1902 1902  552 

Supplement  approved  April  3,   1902 1902  570 

Supplement  approved  March  29,  1904 1904  345 

Supplement  approved  March  29,   1904 1904  381 

Supplement  approved  June  2,  1905 1905  490 

Supplement  approved  June  2,  1905 1905  497 

(Applying  to  towns  only.) 

Martin  act  applying  to  towns,  approved  May  18,  1897 1897  393 

(Applying  to  towns,  townships,  boroughs,  &c. ) 

Martin    act    applying    to    towns,    townships,    boroughs    and    other 

municipalities  except  cities,  approved  May  18,  1898 1898  442 

Supplement  approved  March  21,   1899 1899  164 

Supplement  approved  March  23,   1899 1899  253 

Supplement  approved  March  23,   1900 1900  341 

Supplement  approved  March  22,   1901 1901  364 

/                    Supplement  approved  March  22,   1901 1901  403 

Supplement  approved  March  24,   1902 1902  59 

Supplement  approved  April    1,    1902 1902  238 

Supplement  approved  April    3,    1902 1902  555 

Supplement  approved  April    8,    1902 1902  H26 

Supplement  approved  April    22,    1902 1902  791 

Supplement  approved  March    13,    1903 1903  55 

Supplement  approved  April    14,    1903 1903  692 

Supplement  approved  April    6,    1905 1905  211 

Supplement  approved  April    28,    1905 1905  369 


ARREARS  OF  TAXES. 

P.  L.     Page. 

An  act  concerning  the  collection  of  arrears  of  taxes  and  assess- 
ments upon  lands  by  towns,  boroughs  or  townships,  and  to 
enforce  the  payment  thereof  by  sale  in  fee-simple  of  the  lands 

subject  to  the  lien  thereof,  approved  March  30,  1896 1896         201 

Amendment  approved  March  24,  1897 1897         102 

Amendment  approved  May  11,  1897 1897         363 

Supplement  approved  March  24,  1899 1899         277 

An  act  respecting  arrears  of  taxes  and  assessments  in  villages, 
townships  and  boroughs,  and  sales  for  such  arrears,  approved 
April  8,  1903.  (Permits  municipality  to  compromise  arrears)..  1903  244 

ACTS   RELATING  TO   THE    ELECTION,    TERMS,    ETC.,    OF   THE 
ASSESSING  AND  COLLECTING  OFFICERS. 

FIRST    CLASS    CITIES.1 

P.  L.     Page. 

An  act  to  authorize  the  appointment  of  additional  ward  assessors  in 

cities,  &c.,  approved  March  16,  1885.  (Applies  to  Newark) .  .1885  90 

An  act  fixing  compensation  of  commissioners  constituting  city  board, 
&c.,  approved  April  20,  1885.  (Applies  to  Newark.  Super- 
seded by  act  approved  March  31,  1890,  page  141) 1885  274 

An  act  in  relation  to  the  appointment  of  members  of  boards  of 
assessment  and  revision  of  taxes,  in  cities,  &c.,  passed  March 
31,  1890.  (Applies  to  Newark) 1890  141 

An  act  in  relation  to  the  appointment  of  certain  subordinates 
under  the  control  of  boards  of  assessment  and  revision  of 
taxes  in  cities,  &c.,  approved  May  16,  1889.  (Applies  to 
Newark)2  1889  464 

An  act  to  provide  for  a  chief  clerk  or  secretary  to  the  board  of 
tax  commissioners,  passed  March  7,  1893.  (Applies  to  Jersey 
City)3 1893  100 

An  act  concerning  the  collection  of  arrears  of  taxes  in  cities  of 
this  State,  approved  March  9,  1893.  (Provides  for  appoint- 
ment of  additional  deputy  collectors  of  arrears  of  taxes) 1893  133 

An  act  to  provide  for  the  appointment  of  a  collector  of  arrears  of 
personal  taxes  in  cities  of  the  first  class,  approved  March  8, 
1893  1893  119 

An  act  relating  to  duties  of  clerks  and  assistants  to  boards  for 
assessment  of  taxes,  approved  April  16,  1897.  (Applies  to 
cities  of  first  class)  1897  226 

SECOND    CLASS    CITIES. 

P.  L.     Page. 

An  act  concerning  the  appointment  of  commissioners  of  assessment 
of  taxes  in  certain  cities,  approved  April  3,  1889.  (This  act 
and  its  supplements  apply  to  second  class  cities  of  over  50,000 
population,  and  include  the  cities  of  Paterson,  Camden,  Trenton 

and  Hoboken) 1889         152 

Supplement  approved  March   24,    1898 1898         177 

Supplement  approved  March   24,    1899 1899         329 


1  For  classification  of  cities,   see  act  of  March  18.   1901. 
-Amended  by  act  approved  April  11,  1905.      (P.  L.  1905,  page  231.) 
3  Amended  by  act  approved  April  6,  1905.      (P.  L.  1905,  page  214.) 


76 

P.  L.     Page. 

An  act  concerning  the  appointment  of  officers  in  cities  of  the 
second  class  of  this  State,  approved  March  26,  1892.  (Pro- 
vides for  appointment  and  compensation  of  commissioners  of 
appeal)  1892  282 

An  act  in  relation  to  the  election  of  collectors  of  taxes  in  cities  of 
the  second  class,  &c.,  approved  March  26,  1892.  (Fixes  terms 
of  collectors  in  cities  of  second  class  containing  less  than  15,000 
population  at  three  years) 1892  285 

An  act  to  provide  for  the  appointment  of  assessors  in  cities  of 
the  second  class,  approved  March  17,  1893.  (Abolishes  elec- 
tion of  assessors  in  cities  of  second  class  containing  less  than 
35,000  population  and  provides  for  appointment  of  ward 
assessors  by  mayor) 1893  425 

An  act  concerning  the  office  of  receiver  of  taxes  in  cities  of  the 
second  class,  approved  May  8,  1894.  (Fixes  term  of  receiver 
of  taxes  in  cities  of  second  class  containing  less  than  50,000 
population  at  two  years) 1894  228 

An  act  for  the  appointment  of  collectors  of  personal  taxes  in  cer- 
tain second  class  cities,  by  the  receivers  of  taxes  in  such 
cities,  approved  March  19,  1896.  (Applies  to  second  class 
cities  having  a  population  exceeding  50,000 1896  99 

An  act  concerning  the  office  of  collector  and  term  thereof  in  cities 
of  the  second  class  having  a  population  not  exceeding  25,000, 
approved  April  7,  1903.  (Allows  common  council  to  elect 
collector  for  a  three  years  term) 1903  226 

An  act  to  regulate  the  duties  of  tax  commissioners  in  cities  and 
to  provide  for  their  compensation,  approved  April  12,  1905. 
(Provides  that  tax  commissioners  elected  in  second  class  cities 
shall  take  office  the  first  Monday  after  January  1,  and  may 
make  certain  appropriations  for  compensation  and  expenses) .  .1905  244 

THIRD    CLASS    CITIES. 

P.  L.     Page. 

An  act  to  provide  for  the  appointment  of  an  assessor  in  *  *  * 
cities  of  the  third  class  in  counties  of  the  first  class,  &c., 
passed  April  8,  1890.  (Abolishes  election  of  assessors  in  cities 
divided  into  wards  and  provides  for  appointment  by  common 
council)  1890  242 

An  act  to  provide  for  boards  of  assessors  in  cities  of  the  third 
class,  approved  May  12,  1890.  (Provides  for  appointment  of 
board  to  levy  taxes  and  assessments  for  special  benefits — 
adopted  by  city  of  Passaic ) 1890  327 

An  act  concerning  the  tenure  of  office  of  city  collectors  in  cities  of 
the  third  class,  approved  March  10,  1893.  (Fixes  term  of 
collector  at  three  years) 1893  178 

An  act  concerning  the  tenure  of  office  of  city  assessors  in  cities 
of  the  third  class,  approved  May  17,  1894.  (This  act,  with 
amendments,  makes  term  of  elected  or  appointed  assessors 

three  years) 1894         403 

Amendatory  act  approved  February  26,   1895 1895         130 

Amendatory  act  approved  April  10,  1902 1902         698 


77 

P.  L.     Page. 

An  act  concerning  assessors,  approved  March  22,  1895.  (Assessors 
in  third  class  cities  to  represent  such  cities  at  county  boards 
of  assessors) 1895  460 

An  act  to  provide  for  the  appointment,  term  of  office  and  salary  of 
assessors  in  certain  cities,  approved  March  22,  1895.  (Pro- 
vides for  appointment  of  assessors-at-large  in  cities  containing 
between  15,000  and  25,000  population) 1895  563 

An  act  concerning  the  assessment  and  collection  of  taxes  in  cities  of 
the  third  class,  approved  March  29,  1904.  (Provides  for  a 
collector  of  delinquent  taxes) 1904  179 

FOURTH    CLASS    CITIES. 

P.  L.     Page. 

An  act  concerning  cities  of  the  fourth  class,  approved  March  IT, 
1893.  (Provides  for  the  election  and  organization  of  ward 
assessors)  1893  409 

CITIES    GEXEEALLY. 

P.  L.     Page. 

An  act  for  the  appointment  of  collector  of  taxes  in  incorporated 
cities  and  towns,  approved  April  26,  1876.  \This  act  and  fol- 
lowing supplement  provide  for  appointment  of  tax  collector 
in  cities  of  less  than  6,000  population  according  to  census  of 

1870) 1876        287 

Supplement  approved  April  5,  1878 1878         319 

An  act  relating  to  assessors  in  cities  of  this  State,  approved  April 
17,  1885.  (Provides  that  in  all  cities  where  there  is  more 
than  one  assessor  they  shall  meet  at  least  three  days  prior  to 
completion  of  assessment  to  review  and  correct  valuations) .  .  .1885  244 

An  act  to  enable  cities  to  elect  assessors  for  three  years,  approved 
March  31,  1887.  (Common  council,  in  cities  where  only  one 
assessor  is  provided,  may  fix  term  not  exceeding  three  years) .  .1887  75 

An  act  to  provide  for  a  board  of  assessors  in  cities  of  this  State, 
approved  May  16,  1889.  (Provides  for  appointment  of  board 
of  assessment  in  cities  accepting  the  act) 1889  460 

An  act  providing  for  the  appointment  of  a  clerk  to  assist  the 
assessor  in  certain  cities  of  this  State,  approved  March  17, 
1891.  (Provides  for  the  appointment  of  clerk  to  assist  assessor 
in  cities  where  the  ratables  exceed  $18,000,000) 1891  175 

An  act  concerning  the  collection  of  arrears  of  taxes  in  cities  of 
this  State,  approved  March  9,  1893.  (Provides  for  appoint- 
ment of  deputy  collectors  of  arrears) 1893  133 

Amendment  approved  March  16,  1897 1897         225 

An  act  relating  to  assessors  in  cities  of  this  State,  approved  March 
5,  1895.  (Provides  that  where  there  are  assessors  elected  or 
appointed  by  districts  to  assess  personal  property,  common 
council  may  change  line  of  district) 1895  154 

An  act  to  provide  for  the  appointment,  term  of  office  and  salary  of 
assessors  in  certain  cities  of  this  State,  &c.,  approved  March  22, 
1895.  (Provides  for  appointment  of  assessors-at-large  in  cities 
containing  a  population  of  between  15,000  and  35,000.  Adopted 
by  cities  of  Orange  and  Atlantic  City) 1895  563 


78 

P.  L.     Page. 

An  act  relating  to  the  office  of  receiver  of  taxes  in  cities  of  this 
State,  approved  April  3,  1902.  (Gives  governing  bodies  of 
cities  authority  to  fix  term  of  collectors) 1902  283 

An  act  to  amend  an  act  entitled  "An  act  for  the  incorporation  of 
cities,  &c.,"  approved  March  24,  1899,  approved  March  16, 
1904.  (Provides  for  the  salaries  of  assessors,  receivers  of 
taxes  and  other  officers  in  cities  incorporated  under  said  act)  .  .1904  52 

An  act  to  authorize  boards  of  aldermen  or  common  councils  of 
cities  *  *  *  having  the  office  of  receiver  of  taxes  to  fix 
the  term  of  office  of  such  receiver  of  taxes,  approved  March. 
30,  1904.  (Allows  terms  of  elected  receivers  to  be  fixed  at  five 
years) i 1904  374 

An  act  to  provide  for  the  appointment,  term  of  office  and  salary 
of  assessors  in  certain  cities  in  this  State,  and  prescribing 
their  duties,  approved  March  22,  1905.  (Allows  common 
councils  of  cities  having  a  population  between  15,000  and 
35,000  to  appoint  three  assessors  at  large) 1905  75 

TOWNS. 

P.  L.     Page. 

An  act  to  provide  for  the  appointment  of  collector  of  arrears  in 

towns,  &c.,  passed  May  4,  1886 1886         341 

Amended  (to  include  cities)  April  1,  1887 1887         123 

An  act  to  provide  for  the  appointment  of  an  assessor  in  incor- 
porated towns  *  *  *  in  counties  of  the  first  class,  passed 
April  8,  1890.  (Abolishes  assessors  elected  in  towns  divided 
into  wards,  and  provides  for  appointment  by  common  council)  .  .1890  242 

An  act  respecting  the  election  and  terms  of  office  of  the  clerk  and 
collector  or  receiver  of  taxes  in  certain  towns,  &c.,  approved 
April  14,  1891.  (Superseded  by  act  of  1900,  page  480,  fixing 
terms  of  collectors  and  assessors  in  all  towns  at  three 

years)1  1891         417 

Amended  March  24,  1892 1892         258 

An  act  to  provide  for  and  regulate  the  election  of  assessors  in 
incorporated  towns,  townships,  and  boroughs  divided  into  wards 
under  act  of  1886,  approved  March  24,  1892 1892  229 

An  act  respecting  the  term  of  office  of  collector  of  taxes,  town 
assessor  and  town  clerk  in  towns,  approved  March  9,  1896. 
(Makes  term  three  years.  See  P.  L.  1900,  page  480) 1896  55 

An  act  for  the  appointment  of  boards  of  assessors  in  towns 
established  under  act  approved  March  7,  1895,  approved  March 
23,  1899 1899  241 

An  act  concerning  the  term  of  office  of  collectors  of  taxes,  town 
assessors  and  town  clerk  in  towns,  approved  March  23,  1900. 
(Makes  term  in  all  towns  three  years) 1900  480 

TOWNSHIPS. 

P.  L.     Page. 

An  act  concerning  townships,  approved  March  24,  1899.  (The 
general  township  act,  revision  of  1899,  providing  for  election, 
term,  salary  and  duties  of  assessor  and  collector) 1899  392 


1This  act   was  held  unconstitutional,   in   Canfield  v.  Davies,   32  Vroom  26,   and 
Sneath  v.  Mager,  35  Vroom  94. 


BOROUGHS. 

P.  L.     Page. 

A  general  act  relating  to  boroughs,  approved  April  24,  1897.  (In 
general,  laws  relating  to  assessors  and  collectors  in  town- 
ships apply  also  to  those  in  boroughs) 1897  292 


MISCELLANEOUS. 

P.  L.     Page. 

An  act  authorizing  the  receipt  in  installments  of  certain  taxes  in 
cities,  approved  February  28,  1878  (authorizes  collectors  to 
receive  taxes  in  installments,  at  any  time  before  sale,  in 
amounts  not  less  than  one-fourth  of  the  whole  amount  of 
taxes)  1878  38 

An  act  to  authorize  towns  to  levy  taxes  for  the  payment  of  legal 
corporate  obligations  and  debts  heretofore  incurred,   approved  ' 
March  20,  1878 1878         161 

An  act  in  relation  to  cities,  approved  April  5,  1878  (authorizes 
cities  containing  between  15,000  and  100,000  population  to 
fix  tax  not  exceeding  one  and  one-half  per  cent,  for  municipal 
purposes)  1878  328 

An  act  to  provide  for  raising  by  tax  moneys  to  supply  actual 
deficiencies  created  by  embezzlements,  &c.,  approved  March 
9,  1882 1882  79 

An  act  to  provide  for  the  taxation  of  persons  engaged  temporarily 
in  business  in  taxing  districts  subsequently  to  the  completion 
of  the  annual  assessment  by  the  local  assessors,  passed  March 
9,  1885 1885  61 

An  act  relative  to  interest  on  arrears  of  taxes  and  assessments  in 
cities  of  this  State,  approved  February  9,  1886.  (Provides 
that  the  common  council  may  authorize  collector  to  receive 
taxes  and  assessments  due  prior  to  1885,  with  interest  at 
seven  per  centum ) 1886  18 

An  act  relative  to  past  due  assessments  in  towns  and  townships, 
passed  March  4,  1890.  (Gives  townships  and  towns  power 
to  make  abatement,  revision,  alteration  and  adjustment  of 
past  due  taxes  and  assessments,  both  of  principal  and 

interest) 1890  31 

Supplement  approved  March  22,  1901 1901         407 

An  act  to  authorize  the  levying  and  collection  of  a  tax  for  certain 
municipal  purposes  when  authorized  by  the  governing  author- 
ities of  any  village,  &c.,  approved  April  15,  1890 1890  26U 

Supplement  approved  April  23,  1897 1897         284 

Au  act  to  establish  rate  of  interest  on  arrears  of  taxes  and  assess- 
ments in  cities,  approved  March  10,  1893.  (Authorizes  com- 
mon councils  of  cities  to  fix  and  change  rate  of  interest  on 
taxes  and  assessments  due  prior  to  January  1,  1892) 1893  183 

Same  act  as  above,   applying  to  taxes  and  assessments  due  prior 

to  January  1,  1895,  approved  March  26,  1896 1896         163 


80 

P.  L.     Page. 

An  act  in  relation  to  taxes  upon  personal  property  and  providing 
for  the  collection  thereof,  approved  March  26,  1896.  (Receivers 
and  assignees  to  pay  first  moneys  received  by  them  for  unpaid 
taxes.  These  taxes  are  a  preferred  lien  to  the  state  franchise 
taxes)  1896  181 

An    act    relating    to    official    searches    and    certificates    as    to    tax 

assessment  and  other  municipal  liens,  approved  June  13,  1898.  .1898         477 

An  act  creating  a  county  board  of  commissioners  to  equalize 
assessments  for  taxes,  &c.,  approved  March  22,  1900. 
(Adoption  of  act  optional  with  counties) 1900  134 

An  act  authorizing  the  cancellation  of  taxes,  assessments,  water 
rents  or  other  municipal  liens  against  lands  belonging  to  the 
State  of  New  Jersey  or  the  commissioners  of  the  sinking 
fund,  approved  March  23,  1900.  (Gives  governing  bodies  of 
municipalities  power  to  cancel  taxes,  &c.,  on  lands  owned  by 
State)  1900  478 

An  act  to  authorize  the  incorporated  cities,  towns,  townships  and 
villages  of  this  State  to  borrow  money  in  anticipation  of  the 
collection  of  taxes,  approved  March  13,  1899 1899  35 

An  act  to  authorize  boards  of  chosen  freeholders  of  the  respective 
counties  of  this  State  to  borrow  moneys  in  anticipation  of 
taxes  to  be  raised  to  meet  any  deficit  arising  by  reason  of  an 
erroneous  or  illegal  apportionment  of  State  and  county  taxes, 
approved  March  5,  1900 1900  26 

An  act  respecting  the  assessment  of  taxes  in  villages  of  this  State, 

approved  April  7,  1903 1903         195 

An  act  concerning  villages  which  have  or  shall  become  separated 
from  the  township  in  which  they  were  or  are  contained,  and 
which  have  been  or  shall  be  given  complete  autonomy  of 
local  government,  approved  March  28,  1904.  (Allows  village 
trustees  to  appoint  commissioners  of  appeal,  and  the  village 
assessor  and  collector  to  levy  and  collect  school  taxes) 1904  28 

An  act  respecting  the  establishment  and  enforcement  of  liens  for 
taxes  and  assessments  upon  real  estate,  in  cases  where  the 
records  thereof  have  been  lost  or  destroyed,  and  conferring 
upon  the  court  of  chancery  jurisdiction  to  grant  relief  in 
such  cases,  approved  March  29,  1904 1904  336 

An  act  in  relation  to  the  revision,  alteration,  adjustment  and 
settlement  of  taxes  levied  and  assessed  by  any  city  of  this 
State  and  remaining  due  and  unpaid,  approved  March  30, 
1904.  (Allows  common  council  to  compromise  unpaid  taxes 
where  the  lien  therefor  is  questioned) 1904  370 

An  act  for  the  sale  in  fee  of  land  purchased  by  any  taxing 
district  for  taxes,  assessments  or  water  rents,  approved  March 
30,  1904,  (Lands  sold  for  taxes  and  not  redeemed  subject  to 
sale  under  Martin  act) 1904  371 

An  act  concerning  the  levying  of  taxes  in  certain  municipalities, 
approved  February  15,  1905.  (Changes  the  date  of  voting 
for  tax  levies  to  the  first  Tuesday  after  the  first  Monday  in 

November)    1905  16 

Amended  by  act  approved  March  15,  1905,  so  as  to  except 

school  districts. .  .  .  .  1905  60 


Tax  Laws  Repealed  by  Chapter   109 
of  the  Laws  of  1903. 


LAWS   OF 

TITLE. 

1846,  p.     . 

An  act  concerning  taxes,  approved 

April           14,  1846 

1848,  p.     230. 

Supplement, 

approved  

March          9,  1848 

1864,  p.     440. 

" 

M 

"             24,  1864 

1866,  p.     971. 

" 

tt 

April            5,  1866 

1866,  p.  1078. 

11 

ft 

"             11,  1866 

1867,  p.     934. 

" 

ft 

"             11,  1867 

1868,  p.     559. 

" 

ff 

"               1,  1868 

1869,  p.     612. 

" 

tt 

March        24,  1869 

1869,  p.  1149. 

« 

ff 

April            1,  1869 

1871,  p.      43. 

" 

ft 

March        21,  1871 

1872,  p.       90. 

" 

"               

April            4,  1872 

1873,  p.       57. 

" 

"               , 

March        21,  1873 

1873,  p.     118. 

" 

"               

April            3,  1873 

1874,  p.       27. 

u 

"               

March          5,  1874 

1875,  p.     101. 

11 

ff 

April            9,  1875 

1876,  p.     160. 

It 

tt 

"             17,  1876 

1878,  p.     195. 

tt 

tt 

March        27,  1878 

1876,  p.     213. 

M 

ft 

"             29,  1878 

1879,  p.     228. 

M 

ft 

"             14,  1879 

1880,  p.     149. 

M 

"                                 

"             10,  1880 

1881,  p.       46. 

« 

(4 

February  28,  1881 

1881,  p.       71. 

U 

tt 

March          3,  1881 

1881,  p.     117. 

It 

if 

"             15,  1881 

1881,  p.     255. 

ti 

tt 

"             25,  1881 

1882,  p.     120. 

it 

tt 

"             17,  1882 

1882,  p.     130. 

" 

ff 

"             17,  1882 

1882,  p.     135. 

" 

"                     

"              17,  1882 

1883,  p.       29. 

" 

"              

February   12,  1883 

1883,  p.       65. 

" 

"              

March          5,  1883 

1883,  p.     192. 

ft 

M 

"             23,  1883 

1884,  p.       72. 

it 

U 

"             10,  1884 

1885,  p.       40. 

U 

ft 

February  23,  1885 

1885,  p.     139. 

" 

passed  

March       25,  1885 

1886,  p.     233.' 

ft 

approved  

April           16,  1886 

1886,  p.     235. 

tt 

"        

"              16,  1886 

1886,  p.     313. 

it 

u 

"             28,  1886 

(81) 


82 


LAWS  OF  TITLE. 

1887,  p.  33.  Supplement,  approved March  17,  1887 

1887,  p.  163.  "                     "        April  13,1887 

1888,  p.  21.  "        February   11,  1888 

1888,  p.  479.  "        April  23,  1888 

1889,  p.  356.  "        May  6,  1889 

1890,  p.  22.  "        March  3,1890 

1890,  p.  158.  "        "  31,  1890 

1890,  p.  275.  passed April  28,  1890 

1890,  p.  290.  approved May  5,1890 

1891,  p.  102.  "        March  9,1891 

1891,  p.  495.  "        April  17,  1891 

1893,  p.  225.  "        March  11,  1893 

1893,  p.  280.  "                     "        "  14,  1893 

1893,  p.  349.  "        "  16,  1893 

1893,  p.  359.  "                    "        "  16,  1893 

1893,  p.  485.  "        "  27,  1893 

1893,  p.  494.  "        "  28,  1893 

1894,  p.  61.  "        April  12,  1894 

1894,  p.  354.  passed May  16,  1894 

1895,  p.  457.  approved March  22,  1895 

1895,  p.  496.  "        "  22,  1895 

1895,  p.  139.  "                    "        "  28,  1895 

1896,  p.  17.  " February  24,  1896 

1897,  p.  13.  "        "  16,  1897 

1898,  p.  202.  "        April  1,1898 

1900,  p.  295.  "        March  23,1900 

1901,  p.  300.  "        "  22,  1901 

1891,  p.  189.  A  general  act  concerning  taxes,  approved.  ..     "  19,  1891 

1894,  p.  403.  Supplement,  approved May  17,  1894 

1895,  p.  259.  "        March  11,1895 

1895,  p.  260.  "                     "        "  11,  1895 

1895,  p.  261.  "                     "        "  11,  1895 

1895,  p.  760.  "                    "        "  28,  1895 

1897,  p.  121.  "        "  29,  189* 

1898,  p.  107.  "        "  16,  1898 

1901,  p.  40.  "                     "        "  6,  1901 

1854,  p.  429.  An  act  to  make  taxes  a  lien  on  real  estate 

and  authorizes  sales  for  the  payment  of 

the  same,  approved March  17,  1854 

1863,  p.  497.  Supplement,  approved "  25,  1863 

1873,  p.  63.  "                     "        "  26,  1873 

1878,  p.  308.  "                     "        April  5,1878 

1889,  p.  114.  "        March  27,  1889 

1879,  p.  340.  A  further  act  concerning  taxes,  making  the 

same  a  first   lien  on   real  estate  and  to 
authorize   sales   for  the  payment  of   the 

same,  approved March  14,  1879 


83 


LAWS    OF  TITLE. 

1880,  p.  283.     Supplement,  approved March        12,  1880 

1881,  p.  215.            "                    "        "             24,  1881 

1882,  p.  27.             "                     "        February  24,  1882 

1883,  p.  117.             "                     "        March        22,  1883 

1884,  p.  113.                           passed April            1,1884 

1888,  p.  372.             "             approved "                2,  1888 

1888,  p.  482.  "  "  "  24,  1888 

1889,  p.  357.  "  "  May  6,1889 

1898,  p.  455.  "  "  "  18,  1898 

1898,  p.  457.  "  "  "  18,  1898 

1880,  p.     166.     An  act  relating  to  the  blending  of  real  and 

personal  taxes  for  the  non-payment  of 
which  lands  and  real  estate  have  been  or 
shall  be  sold,  &c.,  approved March  10,  1880 

1881,  p.       40.     An  act  validating  sales  for  taxes  and  certifi- 

cates, &c.,  approved February  18,  1881 

1885,  p.     141.     An  act  concerning  the  recovery  of  possession 

of  lands  sold  for  taxes,  passed March        25,  1885 

1887,  p.       49.     An  act   validating  and  confirming  sales  for 

taxes  and  certificates,  &c.,  approved ....  March        23,  1887 

1888,  p.     161.     An  act  concerning  cities,  approved "  12,  1888 

1889,  p.     269.     An   act   to   validate   certain    sales  of   lands, 

tenements  and  hereditaments  for  unpaid 

taxes,  passed April  16,  1889 

1852,  p.  526.  An  act  regulating  the  proceedings  of  courts 

in  cases  of  erroneous  taxation,  approved-March  26,  1852 

1862,  p.  206.  An  act  relating  to  taxes  due  from  incorpor- 
ated companies  in  this  State,  approved.  .March  13,  1862 

1S75,  p.  65.  An  act  to  exempt  soldiers  and  sailors  who 
served  in  the  war  of  1812  from  poll  tax, 
approved April  8,  1875 

1876,  p.     240.     An  act  to  establish  the  method  of  assessing 

and  rating  farm  lands  within  the  limits 

of  incorporated  cities,  approved April          21,  1876 

1877,  p.     227.     An  act  relative  to  assessors,  approved March          9,  1877 

1878,  p.     183.     An  act  to  facilitate  the  collection  of  taxes 

in  boroughs  and  towns,  approved '.  .March        27,  1878 

1878,  p.  247.  An  act  to  provide  for  the  election  of  assessors 
and  collectors  in  towns  and  villages, 
approved April  2,  1878 

1878,  p.     250.     An  act  to  define  and  regulate  the  fees,  costs 

and  expenses  of  receivers  of  arrears  of 

taxes  of  townships,  approved April  2,  1878 

1S78,  p.  264.  An  act  in  relation  to  school  taxes  in  town- 
ships, &c.,  approved April  3,  1878 

1879,  p.       18.     An  act  for  the  government  of  cities,  approved  February  4,  1879 

1879,  p.       54.     An  act  respecting  taxes,  approved "         26,  1879 

1883,  p.       52.     Supplement,  approved   March          2,  1883 

1879.  p.     123.     An  act  to   authorize  the  purchase  of  goods 

and  chattels  at  sale  for  delinquent  taxes, 

approved March        12,  1879 


LAWS   OF  TITLE. 

1879,  p.  237.  An  act  to  prohibit  imprisonment  for  default 
in  payment  of  taxes  on  real  estate,  ap- 
proved   March  14,  1879 

1879,  p.  315.  An  act  relative  to  the  time  of  appointing 

tax  assessors  in  cities,  approved March.  14,  1879 

1881,  p.  159.  An  act  concerning  commissioners  of  appeal, 

approved March  22,  1881 

1881,  p.  161.  An  act  in  relation  to  the  arrears  of  taxes  in 

cities,  approved March  22,  1881 

1881,  p.     217.     An  act  exempting  firemen  from  taxation,  ap- 

proved   March        24,  1881 

1882,  p.       74.     Supplement,  approved    *'  9,  1882 

1883,  p.     133.       .     "  "  •'  22,  1883 

1881,  p.     237.     An  act  relative  to  sales  of  lands  for  delin- 

quent taxes  made  in  townships,  approved  March        25,  1881 

1882,  p.     126.     A  further  act  concerning  cities,  approved ...     "  17,  1882 

1884,  p.       28.     An    act    exempting    from    taxation    persons 

who  served  in  the  military  or  naval  forces 
of  the  United  States  during  the  late  war, 

approved   February    21,  1884 

1887,  p.     183.     Supplement,  approved   April          21,  1887 

1884,  p.       31.     An  act  concerning  payment  of  taxes  in  cities 

of  this  State,  passed March          4,  1884 

1884,  p.       84.     An  act  to  provide  for  and  secure  the  raising 

of  revenue  for  the  execution  of  the  public 
duties  of  maintaining  public  schools,  pre- 
venting the  destruction  of  property  by 

fire,  &c.,  approved March        20,  1884 

1894,  p.       67.     Supplement,  approved    April          18,1894 

1885,  p.       50.     An  act  to  authorize  the  common  council  of 

the  cities  of  this  State  by  ordinance  to 
change  the  time  for  commencing  the  as- 
sessment of  taxes,  &c.,  passed February  25,  1885 

1885,  p.  94.  An  act  to  declare  and  establish  the  intent 
and  meaning,  force  and  effect  of  the 
several  acts  and  parts  of  acts  granting 
to  certain  active  and  exempt  firemen, 
&c.t  passed March  16,  1885 

1885,  p.     191.     An  act  providing  for  the  taxation  of  prop- 

erty in  townships  in  this  State  in  cases 
where  the  officers  of  the  township  have 
omitted  or  neglected  to  assess  the  same 
for  taxes,  passed April  2,  1885 

1886,  p.     102.     An  act  relative  to  the  payment  of  arrears  of 

taxes   and   assessments   and   the   interest 

thereon  in  incorporated  cities,  approved  March        22,  1886 

1886,  p.     340.     An  act  to   authorize  cities  in  this   state  to 

remit  and  cancel  taxes  which  appear  as 

liens,  &c.,  passed May  4,  1886 

1887,  p.     116.     An   act  in   relation   to   past-due  taxes,    ap- 

proved     April  1,  1887 


85 


LAWS    OF  TITLE. 

1888,  p.  119.  An  act  respecting  the  taxation  of  personal 
tangible  property  used  in  connection 
with  any  business  or  employment, 
approved  March  1,  1888 

1888,  p.  2t'»7.  An  act  in  relation  to  assessments  and  taxes 

in  cities,  approved March  26,  1888 

1888,  p.     371.     An  act  to  authorize  cities  of  this  State  to 

change  the  time  fixed  for  the  payment 

of  taxes,   approved April  2,  1888 

1889,  p.     374.     An  act  to  establish  the  rate  of  interest  on 

arrears    of    taxes    and    assessments    in 

cities  of  this  State,  approved May  7,  1889 

1890,  p.     108.     An  act  providing  for  the  taxation  of  prop- 

erty in  cities,  villages,  &c.,  approved.  ..March        24,  1890 

1900,  p.     294.     Supplement,  approved "  23,  1900 

1S90,  p.  111.  An  act  respecting  arrears  of  taxes  and 
assessments  in  towns,  townships  and 

boroughs,  approved March        24,  1890 

1890,  p.  116.  An  act  in  relation  to  the  assessment  and 
revision  of  taxes  by  boards  of  assess- 
ment and  revision  of  taxes  in  cities  of 

this  State,  passed March        25,  1890 

1890,  p.     510.     An    act  to  provide  for  collection  of   taxes 

in  cities,  approved June          21,  1890 

1892,  p.     142.     An  act  concerning  cities  of  the  first  class  in 

this  State,  and  to  facilitate  the  collec- 
tion thereby  of  arrears  of  taxes  assessed 
on  personal  property,  approved March  17,  1892 

1893,  p.       87.     An  act  in  relation  to  assessments  of  taxes  in 

cities,  approved   March          1,  1893 

1893,  p.  383.  An  act  to  establish  the  rate  of  interest  on 
arrears  of  taxes  in  cities,  &c.,  ap- 
proved   March  17,  1893 

1893,  p.     422.     An   act  to  exempt  from  taxation  real   and 

personal    property    of    exempt   firemen's 

associations,  approved    March        17,  1893 

1894,  p.     247.     An  act  relative  to  the  assessment  of  taxes 

in  counties  of  the  first  class,  approved.  .May  9,  1894 

1894  p.  463.  An  act  concerning  taxes  and  the  equaliza- 
tion of  values  with  reference  thereto, 
approved May  22,  1894 

1894,  p.     481.     An  act  in  relation  to  assessment  of  taxes  in 

cities,  towns  and  townships,  approved.  .May  22,  1894 

1895,  p.     119.     An  act  respecting  cities  of  the  first  class  and 

providing  for  the  collection  of  personal 

taxes  therein,  approved • February  26,  1895 

1895,  p.  193.  An  act  respecting  the  assessment  of  taxes 
in  cities  of  the  first  class  in  this  State, 
approved  March  6,  1895 


86 


LAWS    OF  TITLE. 

1895,  p.     275.     An   act  to  authorize  the  correction  of  mis- 
takes in  the  assessment  and  collection  of 
taxes  and  in  the  sale  of  lands  for  alleged 
non-payment  of  taxes,  approved.  .....  .March        14,  1895 

1895,  p.  343.  An  act  to  establish  the  rate  of  interest  on 
arrears  of  taxes  and  assessments  in 

cities  of  this  State,  approved March        19,  1895 

1895,  p.     450.     An  act  in  relation  to  exemption  from  taxa- 
tion of  soldiers  and  sailors,  approved.  .  .March        22,  1895 
1895,  p.     497.     An  act  to  exempt  volunteer  fire  companies 

from  taxation,  approved March        22,  1895 

1895,  p.     731.     An  act  concerning  taxes,  approved "  28,  1895 

1898,  p.     494.     Supplement,  approved   June  13,  1890 

1901,  p.     209.  "  "        March       21,1901 

1895,  p.  740.  An  act  directing  the  collectors  of  taxes  of 
townships  and  boroughs  to  surrender  all 
official  books  and  papers  to  the  proper 

authorities,  approved    March        28,  1895 

1895,  p.     748.     A  general  act  concerning  taxes,  approved.  .     "  28,  1895 

1895,  p.  786.  An  act  to  provide  for  the  abolition  of  poll 
taxes  assessed  for  county  purposes  in 
counties  of  the  first  class  in  this  State, 
passed June  4,  1895 

1900,  p.     102.     An  act  to  exempt  from  taxation  the  prop- 

erty of  armory  associations,  passed.  .,.  .March        21,  1900 

1901,  p.       60.     An  act  to  authorize  the  correction  of  errors 

and  mistakes  in  the  tax  and  assessment 

records  of  cities,  &c.,  approved March        13,  1901 

1901,  p.     199.     A  general  act  concerning  taxes,  approved.  .     "  21,  1901 

1901,  p.  330.  Sections  one  and  two  of  an  act  for  the  pres- 
ervation of  sheep  lands,  domestic 
animals  and  poultry  in  the  several 
townships  of  this  State,  approved March  22,  1901 

1901,  p.     390.     A    general     act    concerning    taxation,     ap- 

proved       "  22,  1901 

1902,  p.     447.     Section   two   of   the    act   entitled    "An    act 

concerning  the  lien  of  unpaid  taxes  on 
lands  assessed  since  the  first  day  of  Jan- 
uary, 1898,"  &c.,  approved April  3,  1902 


FORMS. 


1.  Assessment  List  or  Duplicate. 

2.  Tax  Return,  Including  Claim  for  Deductions,  etc. 

3.  Assessor's  Official  Oath. 

4.  Tax  Ordinance. 

5.  Assessor's  Affidavit  as  to  Valuations. 

6.  Appeal  to  Commissioners  of  Appeal. 

7.  Notice  of  Meeting  of  Commissioners  of  Appeal. 

8.  Commissioners  of  Appeal,  Subpoena  for  Witness. 

9.  Judgment  of  Commissioners  of  Appeal. 

10.  Petition  of  Appeal  to  Board  of  Equalization  of  Taxes  of  New 

Jersey. 

11.  Judgment  of  Board  of  Equalization  of  Taxes  of  New  Jersey. 

12.  Petition  of  Appeal  of  Taxing  District  or  County. 

13.  Collector's  General  Notice  to  Taxpayers. 

14.  Collector's  Demand  for  Taxes. 

15.  Collector's  Notice  of  Sale  of  Goods  to  Satisfy  Tax. 

16.  Notice  of  Sale  of  Timber  to  Satisfy  Tax. 

17.  Collector's  Annual  Report  to  Committee,  of  Unpaid  Taxes. 

18.  Collector's  Return  of  Uncollectible  Taxes. 

19.  Collector's  Return  of  Unpaid  Taxes  to  County  Clerk. 

20.  Notice  of  Sale  of  Land  for  Unpaid  Taxes. 

21.  Certificate  of  Sale  of  Real  Estate  for  Unpaid  Taxes. 

22.  Collector's  Bond. 


(87) 


88 


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90 

2.     Tax  Return. 

(P.  L.  1903,  page  394-,  section  12.) 

STATE  OF  NEW  JERSEY.    ) 

>  ss ' 
County  of j 

I, ,  do  solemnly  swear  (or  affirm) 

that  the  following  schedule  contains  a  true  and  correct  statement, 
according  to  the  best  of  my  knowledge  and  belief,  of  all  the  per- 
sonal property  owned  by  me  and  in  my  possession,  or  held  by  me 
as  trustee,  guardian,  executor  o>r  administrator,  receiver,  agent,  or 
attorney,  on  the  twentieth  day  of  May,  19.  .  .  .,  including  debts 
due  and  owing  to  me  from  solvent  debtors,  together  with  a  just  and 
true  statement  of  debts  due  and  owing  by  me:,  the  creditors  to  whom 
they  are  owing  and  the  residence  of  such  creditors: 

SCHEDULE    OF    PERSONAL    PROPERTY.  VALUE. 

1.  Household  and  office  furniture,  libraries,  jew- 

elry, musical  instruments,  &c $ 

2.  Agricultural  implements  and  machinery 

3.  Live  stock  (horses,  mules,  cattle,  &c. ) 

4.  Merchandise,  goods  in  stock  OT  storage,  or  in 

process  of  manufacture 

5.  Wagons,  carriages,   automobiles  and  other  ve- 

hicles   

6.  Machinery,  not  a  part  of  real  estate 

7.  Steamboats,  sailing  vessels,  tug  boats,  yachts  or 

other  water  craft 

8.  Money  on  hand  or  on  deposit  in  banks,  safe 

deposit  or  trust  companies 

9.  Shares1    of    bank    stock,    including    state    and 

national    

10.  Mortgages  on  lands  in  foreign  states 

11.  Shares   of   stock   of  foreign   corporations   and 

associations  (excepting  national  banks) 

12.  Amount  of  collectible  debts  due  from  creditors,      

13.  Other  personal  property  subject  to  taxation 


Total  . 


91 


Deductions    (to   be   filled   in   by    as- 
sessor only) *. 

Total  value  of  personal  property  as- 
sessable (to  be  filled  in  by  assessor 

only) 

Poll 

lumber  of  dogs  over  six  montbs 


And  that  the  following  is  a  just  and  true  statement  of  debts  due 
and  owing  by  deponent  to  creditors  residing  in  this  State,  with  the 
names  and  residences  of  such  creditors,  and  that  no  part  of  such 
indebtedness  was  incurred  for  the  purpose  of  reducing  the  taxes  of 
deponent : 


NAME  OF 
CREDITORS. 

RESIDENCE    OF 
CREDITORS. 

DATE    WHEN    INDEBTED- 
NESS   WAS    INCURRED. 

AMOUNT  OF 
DEBT. 

Total  amount  of  personal  debts 


And  that  the  following  is  a  just  and  true  account  of  the  non- 
taxable  property  owned  by  me  and  of  property  otherwise  taxed : 


SCHEDULE  OF  NON-TAXABLE  PROPERTY  AND  PROPERTY 
OTHERWISE  TAXED. 


and  deponent  further  declares  and  says  that  the  above  securities 
were  purchased  and  obtained  in  good  faith. 


Sworn  and  subscribed  before  me 
this day  of 190.  . 


Signed 

Residence 

Place  of  business 


Assessor. 


92 

•     3.     Assessor's  Official  Oath. 

(P.  L.  1897,  page  285,  section  8 ;  P.  L.  1899,  page  372,  section  7.) 

I, do  solemnly  and  sincerely  promise 

and  swear  (or  affirm)  that  I  will  truly,  faithfully,  honestly  and 

impartially  value  and  assess  the  ratable  estates  in  the 

(township,  borough  or  taxing  district)  of 

in  the  county  of ,  and  that  in  making  such  valua- 
tions and  assessments  I  will,  to  the  best  of  my  knowledge  and  judg- 
ment, observe  the  directions  of  the  law  respecting  the  same;  and 
that  I  will  make  a  true  return  of  all  such  assessments  to  the  County 
Board  of  Assessors  at  their  annual  meeting. 

Sworn  and  subscribed  before  me;          

this day  of ,  19 .  .  Assessor. 


ClerJc  of  the of 


4.     Tax  Ordinance. 

Resolved,  That  the  annual  appropriation  foT  the  year 

for  the  purposes  of  taxation,  shall  be dollars, 

and  that  the  same  be  certified  to  the  assessor  on  or  before  the  third 
Tuesday  of  August,  190. .. 

This  is  to  certify  that  at  a  meeting  of  the , 

held  on  the day  of ,  190 .  .  .,  the  foregoing 

resolution  passed. 

,   ClerJc. 


5.     Assessor's  Affidavit  of  Valuations. 

See  section  20  of  the  revised  Tax  act,  herein  printed,  or  P.  L. 
1903,  page  394,  section  20. 


93 


6.     Appeal  from  Assessor's  Valuation. 
(P.  L.  1905,  page  222.) 

To  the  Commissioners  of  Appeal  in  cases  of  taxation,  for  the 
of ,  in  the  county  of 


Your  petitioner,  ,  residing  at , 

in  the  county  of ,  respectfully  shows  that  ....  is 

the  owner  of  certain  property  situate  at ,  in 

the  county  of ,  consisting  of 

,  and  known  and  described  as , 

and  that  said  property  has  been  assessed  for  the  purpose  of  taxa- 
tion for  the  year at  a  valuation  of , 

at  which  your  petitioner  is  aggrieved,  because  the  said  assessment 
is  in  excess  of  its  true  value. 

Your  petitioner  prays  that  the  said  assessment  be  reduced  to  the 

true  value  of  the  property,  to  wit, 

Signed,  -. 


7.     Notice  of  Meeting  of  the  Commissioners  of  Appeal. 
(P.  L.  1905,  page  222.) 

NOTICE    TO    TAXPAYERS. 

The  commissioners  of  appeal  in  cases  of  taxation  in  and  for 

the (township  or  borough)  of , 

in  the  county  of ,  will  convene  at  the 

(town  or  borough  hall),  in  said (township  or  borough), 

on  Tuesday,  the day  of  November,  at  ....  o'clock 

in  the  forenoon,  to  hear  and  determine  all  appeals  that  may  then 
be  presented  in  writing.     Property  owners  are  requested  to  notice 
time  and  give  their  attendance;  otherwise,  no  excess  of  valuation 
which  may  be  laid  upon  them  will  be  remitted. 
Dated  . 


Commissioners  of  Appeal. 

This  notice  must  be  given  at  least  eight  days  in  advance  and  set 
up  in  at  least  six  or  more  places  in  the  taxing  district,  or  advertised 
in  one  or  more  of  the  newspapers  of  the  taxing  district. 


94 

8.     Subpoena  for  a  Witness. 

(P.  L.  1903,  page  394,  section  29 ;  P.  L.  1905,  page  222.) 
To  . 


For  certain  reasons  offered  before  the  commissioners  of  appeal 

of (township  or  borough)  of 

we  summon  you  to  personally  appear  before  us,  at 

,  on  Tuesday,  ^November ,  19 .  . ,  at 

o'clock  in  the  forenoon,  to  give  evidence  relative  to  the  taxes 
assessed  against 


Witness  our  hands  and  seals 
this day  of ,  19 .  . 


Commissioners  of  Appeal. 


9.     Judgment  of  Commissioners  of  Appeal,  Reducing 
Assessment. 


(P.  L.  1905,  page  222.) 

' 1 


Appellant, 

(township  or  borough)  of \  Judgment 

,  county 

of 

,  having  appealed  from  the 

valuation  of  property  situate  at 

consisting  of ,  to  the  subscribers, 

the  commissioners  of  appeal  in  cases  of  taxation  in  and  for  said 

(township  or  borough)  of 

and  we  having  heard  the  parties  and  witnesses  thereto,  do,  after 


95 

due  examination  of  the  facts  and  consideration  of  the  case,  adjudge 

and  determine  that  the  valuation  of 

levied  on  the  property  of ,  the  above- 
named  appellant,  known  and  described  as , 

be  hereby  reduced  to  the  true  value  of  said  property,  to  wit, 


Given  under  our  hands  this 
day  of ,  19.  . 


Commissioners  of  Appeal. 


10.     Petition  of  Appeal  to  Board  of  Equalization  of  Taxes  of 

New  Jersey. 

(P.  L.  1905,  page  123,  section  5.) 

In  the  matter  of  the*  application  of  "> 
,  for  the  reduc- 
tion of  the  tax  assessment  for  the 

year ,  on  property  situate    V  Petition. 

in  the of , 

county  of    and  State 

of  Xew  Jersey. 

To  the  Board  of  Equalization  of  Taxes  of  New  Jersey: 

Your  petitioner, ,  residing  at 

(P.  O.  address),  in  the  county  of and  State  of , 

respectfully  shows  that is  the  owner  of  certain  property 

situate  in  the  taxing  district  of ,  county  of 

,  consisting  of ,  and 

known  as1 

That  said  property  has  been  assessed  for  the  purpose  of  taxation 
for  the  year at  a  valuation  of 

1  Where  city  property  is  the  subject  of  appeal,  care  should  be  taken  to 
describe  the  lot,  block  and  street  number,  so  that  the  same  may  correspond 
with  the  tax  collectors  books. 


96 

dollars,  at  which  assessment  your  petitioner  is  aggrieved,  because 
the  said  assessment  is  in  excess  of  its  true  value,  and  is  also  in 
excess  of  the  assessments  levied  against  properties  of  like  character 
and  those  similarly  situated  in  the  same  locality. 

Your  petitioner  has,  therefore,  not  paid  the  taxes  so  levied  for 
the  year  .......  ,  and  prays  that  the  said  assessment  of  ....... 

dollars  for  the  year  .......  be  reduced  to  the  true  value  of  the 

property,  to  wit,  .................  ,  ...................... 

Dated  .............................. 

(Signed)    ........................ 

NOTE.  —  Appeals  must  be  filed  on  or  before  the  first  day  of  April  next  follow- 
ing the  assessment  appealed  from. 

STATE  OF  NEW  JERSEY,  ) 

/•    eg  ' 

County  of  ............  j 

.......................  ,  the  above-named  petitioner,  being 

duly  sworn  according  to  law,  on  his  oath  says  that  he  has  read  the 
above  petition  and  knows  the  contents  thereof,  and  that  the  state- 
ments set  forth  and  contained  therein  are  true. 


Sworn  and  subscribed  before  me 
this  ......  day  of  ......  ,  19.  . 


STATE  OF  NEW  JERSEY, 

County  of 

,  being  duly  sworn  according  to 

law,  on  his  oath  says  that  he  served  a  copy  of  the  above  petition 

and  affidavit  on .   (attorney  or  clerk)  of 

. (name  of  taxing  district),  personally 

this day  of ,  19 .. 


Sworn  and  subscribed  before  me 
this day  of ,  19.  . 


97 


11.     Judgment  of  Board  of  Equalization  of  Taxes. 
(P.  L.  1905,  page  123,  section  5.) 

STATE  OF  ^"EW  JERSEY, 
BOARD  OF  EQUALIZATION  OF  TAXES, 

In  the  matter  of  the  appeal  of ^j 

,  from    I 

the  assessment  of  property  in  ....     [-  Judgment 

,  county  of    j 

,  for  the  year  .  .  .  .   J 

An  appeal  in  writing  having  been  filed  with  the  Board  of  Equal- 
ization of  Taxes,  duly  verified  according  to  the  rules  of  practice 

prescribed  by  said  board,  by ,  in  which 

it  is  alleged  that  an  injustice  has  been  done  the  said  complainant 

by  the  assessment  of property  for  taxation  for  the 

year ,  located  at ,  in  the 

county  of ,  consisting  of 

,  and  that property  is  assessed 

relatively  higher  according  to  its  true  value  than  other  property  in 
the  same  taxing  district,  and  that  it  is  assessed  higher  than  the  true 
value  thereof; 

After  hearing  evidence  produced  on  the  part  of  the  said  com- 
plainant and  the  argument  of for  the 

complainant  and for  the (taxing 

district)  of ,  and  after  considering  the  samer 

it  is  on  this day  of ,  nineteen  hundred  and 

,  at  a  session  of  the  Board  of  Equalization  of  Taxes, 

ORDERED,  ADJUDGED  and  DECREED,  under  and  by  virtue  of  Chapter 
67  of  the  Laws  of  1905,  that  the  assessment  of 

AND  IT  is  FURTHER  ORDERED,  That  this  order  be  certified  to  the 

Collector  of ,  county  of 

and  State  of  ^N"ew  Jersey. 

President, 


Clerk.  Board  of  Equalization  of  Taxes. 

7 


98 

12.     Petition  of  Appeal  of  Taxing  District  or  County. 

(P.  L.  1905,  chapter  67.) 

In  the  matter  of  the  appeal  of  .... 
(title  of  taxing  dis- 
trict or  county)  from  an  inequal- 
ity of  valuation,  by  reason  of 

which }-  Petition. 

(respondent     taxing     district     or 
county)    avoids  its   fair  share    of 

State  School  )  ,       , 

~  >  tax  for  the  year  .  . . 

County  j 


To  the  Board  of  Equalization  of  Taxes  of  New  Jersey: 

Your  petitioner,   (taxing  district 

or  county),  in  the  county  of ,  shows  that  the 

real  property  therein  has  been,  assessed  for  the  purpose  of  taxation 

for  the  year at  a  valuation  of dollars,  and 

that  the  personal  property  therein  has  been  so  assessed  at  a  valua- 
tion of dollars;  that  said  assessment  includes  all 

the  taxable  real  and  personal  property  therein,  and  is  at  the  true 
valuation  of  the  property;  that  the  amount  of  State  School  tax 
apportioned  to  your  petitioner  on  the  basis  of  the  above  valuation 

is dollars,  and  that  the  amount  of  county  tax  so 

apportioned  is dollars. 

Your  petitioner  further  shows  that   

(respondent),  in  the  county  of ,  should  contribute 

to  said  State  School  and  County  tax  equally  with  your  petitioner, 
in  proportion  to  the  amount  of  its  taxable  real  and  personal  prop- 
erty, at  a  true  valuation  thereof ;  that  the  real  property  therein  has 

been  assessed  for  the  purpose  of  taxation  for  the  year at  a 

valuation  of dollars,  and  that  the  personal  property 

therein  has  been  so  assessed  at  a  valuation  of dol- 
lars; that  the  amount  of  State  School  tax  apportioned  to 

(respondent)  on  the  basis  of  the  above  valuation  is 

dollars,  and  that  the  amount  of  County  tax  so  appor- 
tioned is  .  .  dollars. 


00 

Your  petitioner  further  shows  that  the  said  assessment  of  the 

real  and  personal  property  in (respondent) 

is  at  less  than  true  value,  and  is  relatively  less  than  the  assessment 
of  the  real  and  personal  property  of  your  petitioner;  that  taxable 
property,  real  and  personal,  within (re- 
spondent) has  been  omitted  from  the  assessment. 

Whereby  your  petitioner  is  aggrieved,  because  by  reason  of  the 

premises (respondent)  avoids  or  escapes 

from  its  fair  share  of  the  common  burden  of  the  State  School  and 
County  tax,  and  your  petitioner  in  consequence  is  burdened  with 
more  than  its  fair  share  thereof,  wherefore  your  petitioner  prays 

that  to  the  assessment  of (respondent)  for 

the  year be  added  such  sum  or  amount  as  shall  seem  equi- 
table, and  that  such  further  or  other  order  be  made  for  the  relief  of 
your  petitioner  as  in  the  premises  may  be  deemed  equitable  and 
just. 

Dated 

(Signed)  


13.     Collector's  General  Notice  to  Taxpayers. 
(P.  L.  1903,  page  394,  section  42 ;  P.  L.  1905,  p.  222.) 

r; 

Notice  is  hereby  given  to  the  taxable  inhabitants  of  the 

(taxing  district)  of ,  in 

the  county  of that  the  taxes  in  the  said 

are  now  clue  and  payable,  and  that  I,  the 

undersigned,  the  collector  of  taxes  of  the  said , 

will  attend  at  the  following  days  and  places,  between  the  hours  of 

and ,  for  the  purpose  of  receiving 

payment  of  taxes.  Taxpayers  who  do  not  pay  their  taxes  on  or 
before  the  twentieth  day  of  December  will  be  proceeded  against  as 
delinquent. 

Xotice  is  further  given  that  the  commissioners  of  appeal  will 
meet  on  the  fourth  Tuesday  of  November  next  (being  November 


100 

),  for  the  purpose  of  hearing  appeals  presented  to 

'g- 
Dated  .  .  19 .  . 


them  in  writing. 


Collector  of  Taxes. 

NOTE. — This  notice  must  be  set  up  in  at  least  four  of  the  most  public  places 
in  each  taxing  district,  or  advertised  in  one  or  more  newspapers  of  the  taxing 
district. 


14.     Collector's  Demand  for  Taxes. 

(P.  L.  1903,  page  394,  section  42 ;  P.  I.  1905,  page  222.) 

To 

The  valuation  of  your  taxable  property  and  your  assessment  for 

taxes  in  the (township  or  borough) 

of for  the  year is  as  follows : 

(Here  insert  in  schedule  form  the  number  of 
acres  or  lots  assessed  to  each  taxpayer,  the  value  of 
real  estate  and  personal  property,  the  rate  per  dollar 
assessed  and  the  total  tax,  and  of  the  several  taxes 
for  state,  county,  municipal  or  township,  poor, 
school,  road,  poll,  dog  and  other  taxes,  as  the  same 
are  stated  in  the  duplicate.) 
The  commissioners  of  appeal  in  cases  of  taxation  will  meet  at 

'....,  on  the  fourth  Tuesday  of  November  next 

(being  November ),  to  hear  complaints  relating  to  assess- 
ments. 


Collector  of  Taxes. 
P.  O.  address.  , 


101 

15.     Collector's  Notice  of  Sale  of  Goods  to  Satisfy  Tax. 
(P.  L.  1904,  page  185.) 

Notice  is  hereby  given  that  I,  the  undersigned,  the  collector  of 

taxes  in  and  for  the " l  of 

,  will  sell  at  public  auction,  on , 

the day  of next,  at ,2  in  the  said 

,  at  the  hour  of in  the noon, 

the  following  goods  and  chattels,  the  property  of ,3 

to  satisfy  a  tax  amounting  to  the  sum  of  $ ,  levied 

against  him  for  the  jfresent  year. 

Dated ,  19 .  . 


Collector. 


16.     Notice  of  Sale  of  Timber. 

(P.  L.  1903,  page  394,  section  46.) 

PUBLIC    SALE    OF    TIMBER. 

Notice  is  hereby  given  that  to  make  the  taxes  assessed  in  the 

year ,  in  the (name  of  taxing 

district)  of ,  in  the  county  of , 

or  unimproved  and  untenanted  lands,  and  on  the  lands  tenanted  by 
persons  not  the  lawful  proprietors,  who  are  unable  to  pay  the  taxes 

of  the  said  proprietors,  respectively,  the  subscriber  will,  on , 

the day  of next,  at  the  hour  of 

(between  12  M.  and  5  p.  M.),  at ,  in 

said  (name  of  taxing  district),  sell  the  timber,  wood,  herbage  and 
other  vendible  property  found  on  the  premises  of  the  under-named 

1  Name  of  taxing  district. 

2  Name  of  place. 

8  Person  to  whom  property  is  assessed. 

NOTE. — Notice  of  this  sale  must  be  posted  at  least  five  days  previous  to  the 
day  of  sale  by  advertisement  posted  in  at  least  five  different  places  in  the  taxing 
district  where  the  sale  is  to  be  made. 


102 

persons  so  taxed  as  aforesaid,  to  make  the  taxes  and  costs  annexed 
to  their  respective  names. 

NAMES.  TAX.  COSTS. 

A.  B $10.00  $0.75 

C.  D 12.50  .75 

Witness  my  hand  this 

day  of ,  19 

Collector  (or  Deputy). 

NOTE. — This  notice  must  be  put  up  in  five  of  the  most  public  places  in  the 
taxing  district  at  least  thirty  days  before  the  sale,  and  published  at  least  four 
weeks  successively,  once  in  each  week.  • 


17.     Annual  Report  of  Unpaid  Taxes. 

(P.  L.  1903,  page  394,  section  47.) 

To , 

Clerk  of : 

I  herewith  return  to  yon  a  list  of  the  taxes  remaining  unpaid  in 

the (taxing  district)  of ? 

in  the  county  of ,  for  the  year ,  with 

the  names  of  delinquents,  and  the  description  and  value  of  the 
property  assessed,  the  amount  of  tax  and  the  cause  of  inability  to 
collect  said  tax  in  each  case  respectively  thereto  annexed. 

NAME  OF       DESCRIPTION  OF     ASSESSED       AMOUNT  OF         CAUSE  OF 
DELINQUENT.         PROPERTY.        VALUATION.  TAX.  INABILITY. 


Signed,   

Collector  of  Taxes. 


103 

STATE  OF  XEW  JERSEY 
County  of 

,  collector  of  taxes  of  the 

(taxing;  district)  of ,  on  his  oath 

pays  that  the  foregoing  return  is  just,  true  and  complete,  as  shown 
by  the  tax  duplicate  of  the  said .  .  .  for  the  year 


Sworn  and  subscribed  before  me 

this day  of ,  19 .  .  

Collector. 

NOTE. — This  list  must  be  filed  with   the  clerk  in  all  taxing  districts  except 
cities  on  the  first  Tuesday  in  February  annually. 


18.     Return  of  Uncollectible  Taxes. 
(P.  L.  1903,  page  394,  section  47.) 

To ,  township  (or  borough)  cleric-  of  tlie  township 

(or  borough)  of : 

I  herewith  return  to  you  a  list  of  the  names  of  persons  assessed 

in  the  (township  or  borough)  of ,  in  the  county 

of ,  for  the  year ,  whose  taxes  I  have 

been  unable  to  collect,  together  with  the  value  and  kind  of  property, 
the  amount  of  tax  and  the  cause  of  inability  to  collect  said  tax  in 
each  case  respectively  thereto  annexed : 

AMOUNT 

KIXD  OF  CAUSE  OF         VALUE  OF      OF 

XAMES.   PROPERTY.         IXABILITY.        PROPERTY.     TAX. 

E.  F Real Erroneous  assessment.  .  .    $2,500        $25  00 

G.  H Personal .  .  Insolvency 1,000          10  00 

L  H..      .Poll..        .Death.  1  1 


$36  00 
Witness  my  hand  this day  of  February,  A.  D.,  &c. 


Collector  of  Taxes. 


104 


19.     Return  of  Unpaid  Taxes  on  Real  Estate  to 
County  Clerk. 

(P.  L.  1903,  page  394,  section  50.) 

Return  to  the  clerk  of  the  county  of 

of  all  unpaid  taxes  assessed  during  the  year on  real 

estate  situate  in  the  (taxing  district)  of 

in  the  county,  made  by ,  collector  of 

(taxing  district),  this day  of ,  19 ... 

(Here  set  forth  against  whom  assessed,  the  de- 
scription of  the  property  and  the  amount  of  tax 
thereon,  with  the  names  of  the  owners  arranged 
alphabetically,  except  where  the  assessment  is  made 
on  the  block  system,  in  which  case  the  arrangement 
may  be  by  blocks  in  the  order  of  their  numbers.) 

Signed,   

Collector. 

STATE  OF  NEW  JERSEY,  ) 
r<               ?  }  ss: 

•JUounty  of ) 

,  collector  of  the ( taxing 

-district)  of ,  being  duly  sworn,  on  his  oath  says 

that  the  foregoing  return  is  just,  true  and  complete  in  every  par- 
.  ticular  as  shown  by  his  tax  duplicate. 

(Signature.) 

~NoTE. — This  return  must  be  filed  with  the  county  clerk  on  or  before  the  first 
Tuesday  in  February. 


20.     Sale  of  Lands  for  Unpaid  Taxes — Notice  of  Sale. 

(P.  L.  1904,  page  185.) 

Public  notice  is  hereby  given  by ,  collector 

of  the (taxing  district)  of county  of 

?  that  he  will  sell  at  public  sale  all  the  lands, 

tenements,  hereditaments  and  real  estate  hereinafter  mentioned, 
for  the  shortest  term  for  which  any  person  or  persons  will  agree  to 


105 

take  the  same  and  pay  the  tax  lien  thereon,  including  interest  and 
costs  of  sale. 

The  said  sale  will  take  place  at  (state  the  place,  day  and  hour). 
The  said  lands,  tenements,  hereditaments  and  real  estate-  so  to  be 
sold,  and  the  names  of  the  persons  against  whom  the  said  taxes 
have  been  laid  on  account  of  the  same,  and  the  amount  of  taxes 
laid  on  account  of  each  parcel,  are  as  follows,  viz.  (Here  describe 
the  property  and  give  the  names  of  owners  and  amounts  of  the 
delinquent  taxes.) 

Dated 

Collector. 

NOTE. — This  notice  must  be  advertised  in  a  newspaper  published  in  the 
taxing  district  or  county  where  said  land  lies  once  each  week  for  at  least  four 
weeks  successively,  and  copies  of  the  notice  must  be  set  up  in  at  least  five  of 
the  most  public  places  of  the  taxing  district  for  the  same  period,  one  of  which 
must  be  on  or  near  the  premises  to  be  sold.  Where  the  post-office  address  of 
the  owner  is  known  to  the  collector,  a  copy  shall  also  be  mailed  to  him. 


21.     Certificate  of  Sale  of  Real  Estate. 

(P.  L.  1903.  page  39-1,  section  52.) 

I, ,  collector  of  taxes  of  the 

(taxing  district)  of ,  in  the  county  of 

and  State  of  2s" ew  Jersey,  do  hereby  certify  that  at  a  public  sale  of 

real  estate  made  at ,  in  said (taxing 

district),  on  the day  of ,  A.  D.  19 .  . ,  for 

the  purposes  of  making  certain  taxes  on  account  of  which  said  real 

estate  was  assessed  in  said (taxing  district)  in 

the  vear ,  all  that  certain  real  estate  assessed  to 

,  and  described  as  follows,  to  wit 

was  struck  off  and  sold  to for  the  term  of 

years,  from  the  date  of  sale,  he,  the  said , 

having  bid  and  agreed  to  take  the  said  real  estate  for  the  shortest 
term  of  years  for  which  any  person  would  take  the  same  and  pay 
the  amount  of  tax,  with  the  interest  thereon  and  costs  of  sale  (or  in 
fee,  as  the  case  may  1>e.  See  section  52). 


106 

And  1  do  further  certify  that  the  said has 

paid  therefor  the  sum  of dollars,  which  amount  is 

made  up  of  the  tax  on  the  said  real  estate,  being  the  sum  of 

dollars,  and  of  the  interest  thereon,  being  the  sum 

of dollars ;  and  of  costs,  fees,  charges  and 

expenses,  as  follows,  to  wit.     (Give  the  same  in  detail.) 

And  I  do  further  certify  that  the  right  of  the  owner  or  owners, 
mortgagee,  occupant  or  any  other  person  or  persons  having  either 
a  legal  or  equitable  interest  in  the  said  real  estate  to  redeem  the 

same  will  expire  on  the day  of , 

19 ..   (two  years  from  the  date  of  sale). 

In  witness  whereof,  I  have  hereunto  set  my  hand  and  seal  this 
day  of ,  19 .  . . 


STATE  OF  XEW  JERSEY, 

l  ss: 


Collector. 

County  of ) 

Be  it  remembered,  that  on  this day  of , 

in  the  year  of  our  Lord ,  before  me,  a , 

personally  appeared ,  collector  of  taxes  in  the 

(taxing  district)  of ,  in  the  county  of 

,  and  I  having  first  made  known  to  him  the  contents 

of  the  foregoing  certificate  of  sale,  he  did  thereupon  acknowledge 
that  he  signed,  sealed  and  delivered  the  same  as  his  voluntary  act 
and  deed  for  the  uses  and  purposes  therein  expressed. 


22.     Collector's  Bond. 

Know  all  men  by  these  presents,  that  we, 

(here  insert  names  of  officers  and  sureties),  all  of  the 

(name  of  municipality),  in  the  county  of and  State  of 

New  Jersey,  are  held  and  firmly  bound  unto  the 

(name  of  municipality),  in  said  county,  in  the  sum  of 

dollars,  lawful  money  of  the  United  States,  to  be  paid  to  the  said 
(municipality),  its  successors  or  assigns,  to  which  payment  well 
and  truly  to  be  made  we  bind  ourselves  and  each  of  us,  jointly  and 


107 

severally,  and  our  and  each  of  our  heirs,  executors  and  adminis- 
trators, firmly  by  these  presents. 

Sealed  with  our  seals  and  dated  the day  of , 

nineteen  hundred  and 

Now,  therefore,  if  the  said  (name  of  collector)  shall  well,  truly 
and  faithfully  perform  all  the  duties  of  the  said  collector  in  and 
for  the  said  (municipality)  according  to  law,  and  shall  keep  safe 
and  pay  over,  as  directed  by  law,  any  and  all  money©  that  may 
come  into  his  hands  -as  such  collector,  then  the  above  obligation  to 
bo  void,  otherwise  to  remain  in  full  force. 

(Signature  of  collector) [L.  s.] 

(Signature  of  surety) [L.  s.] 

(Signature  of  surety) [L.  s.] 

Signed,  sealed  and  delivered 
in  the  presence  of 


NOTE. — The  statute  does  not  state  the  qualifications  of  the  sureties,  but  they 
should  be  freeholders,  and,  if  possible,  residents  of  the  taxing  district.  A 
resolution  should  be  passed  by  the  borough  council  or  township  committee, 
•when  the  bond  is  presented,  approving  the  sureties.  The  bond  of  township 
collectors  must  be  filed  in  the  office  of  the  county  clerk. 


Calendar  of  Tax  Events. 


January        1:     Commencement  of  fiscal  year  in  all  municipalities  except 

first  anfl  second-class  cities.     P.  L.  1905,  p.  333. 
20:     County    collectors    must   pay    counties'    quota    of    State 
school  tax  to  State  treasurer  on  or  before  the  twentieth 
day  of  January  next  after  the  assessment.     P.  L.  1903, 
§  178  (School  act). 

February,  First  Tuesday:  On  the  first  Tuesday  of  February  following 
the  sale  of  land  for  unpaid  taxes,  the  collector  shall 
present  to  the  governing  body  of  the  taxing  district,  and 
file  with  the  custodian  of  the  record  of  delinquent  taxes 
an  account  in  detail  of  all  taxes  collected  by  him,  with- 
out sale,  since  the  filing  of  his  list  of  delinquents  on  the 
first  Tuesday  of  February  preceding.  The  officer  making 
the  sales  is  required  to  make  his  report  of  sales  with  the 
proceedings  thereof.  Section  54,  Tax  Revision  of  1903. 
Collectors  in  all  taxing  districts,  except  cities,  are  re- 
quired to  file  with  the  township  and  county  clerks  a 
similar  list.  Sections  47,  50,  Tax  Revision  of  1903. 
Within  ten -days  after  this  date  the  governing  bodies  of 
municipalities  must  examine  the  list  of  delinquents,  and 
must  complete  such  examination  before  April  1. 
1:  On  or  before  this  date,  the  State  comptroller  forwards 
to  county  collectors  a  statement  of  the  amount  of  State 
school  tax  payable  by  each  county.  P.  L.  1903,  §  178 
(School  act). 

State  comptroller  to  forward  to  State  Board  of  Education 
and  county  collector  the  amount  of  taxes  to  be  raised  in 
each  county  for  the  support  of  public  schools.  Section 
23,  Tax  Revision  of  1903. 

5:  Township  treasurer  and  collectors  must  file  account  of 
receipts  and  disbursements  for  preceding  year  on  or 
before  this  date.  Township  act,  P.  L.  1899,  p.  372,  §§ 
15,  17. 

10:  Township  collector  must  file  with  clerk  a  competent 
account,  verified  by  oath,  of  his  receipts  and  disburse- 
ments as  collector  during  the  preceding  year,  ending 
Febuary  1,  with  amount  of  taxes  unpaid  and  names  of 
delinquents  and  amounts  due  from  each.  Section  41, 
Tax  Revision  of  1903. 

(109) 


110 


March  1:     Railroad  and  canal  companies  make  statement  to  State 

Board  of  Assessors  of  second-class  property.  P.  L.  1905, 
p.  189,  §  1. 

April  1:     Appeals  must  be  filed  with  the  Board  of  Equalization  of 

Taxes  of  New  Jersey  on  or  before  the  first  day  of  April 
following  the  assessment  appealed  from.  P.  L.  1905,  p. 
123,  §  5. 

May,  First  Tuesday:  Officers  of  public  service  corporations  must  make 
report  of  gross  receipts,  &c.,  to  State  Board  of  Assessors 
on  or  before  this  date.  P.  L.  1903,  p.  232,  §  4. 
20:  All  property  must  be  assessed  with  reference  to  its  owner- 
ship and  value  on  this  date.  Section  5,  Tax  Revision  of 
1903.  Taxes  on  bank  stock  are  a  lien  from  this  date  in 
each  year.  P.  L.  1905,  p.  382. 

July  1:     When  taxes  on  real  property  remain  in  arrears  on  this 

date  in  the  year  following  the  levying  thereof,  the  col- 
lector or  other  officer  charged  by  law  with  that  duty  shall 
enforce  the  tax  lien  by  selling  the  land.  P.  L.  1904, 
p.  186. 

August  1:     State  Board  of  Assessors  certifies  values  of  second-class 

railroad  and  canal  property  to  local  authorities.  P.  L. 
1905,  p.  189,  §  2. 

Second  Tuesday:  Township  committees  and  borough  councils 
meet  on  this  date  for  the  purpose  of  examining,  re- 
vising and  correcting  the  tax  list  and  duplicate.  Such 
examination  must  be  completed  on  or  before  the  last  day 
of  August.  Section  19,  Tax  Revision  of  1903.  Assessors 
must  attend  with  copy  of  duplicate  to  assist  and  explain. 
Section  19,  Tax  Revision  of  1903. 

Third  Monday:  The  assessment  of  real  and  personal  property 
must  be  completed  before  this  date.  Sections  6-12,  Tax 
Revision  of  1903. 

Third  Tuesday:  Township  clerk  or  other  officer  in  all  taxing  dis- 
tricts shall  certify  to  the  assessor  a  copy  of  the  annual 
tax  ordinance  or  resolution,  showing  the  amount  to  be 
raised  by  taxation  for  the  purposes  of  the  taxing  district. 
P.  L.  1905,  p.  177. 

Last  Tuesday:  Board  of  freeholders  to  determine  and  appropriate 
amounts  to  be  raised  for  county  expenses,  not  later  than 
this  date.  P.  L.  1905,  p.  177. 

September,  Second  Tuesday:  County  boards  of  assessors  meet  at  10 
A.  M.,  at  county  court  house,  for  the  purpose  of  appor- 
tioning the  State  school  and  county  taxes.  Section  20, 
Tax  Revision  of  1903.  Each  assessor  shall  produce  his 
duplicate,  properly  added  and  footed,  with  an  affidavit 
annexed  to  it.  Sections  21,  22,  Tax  Revision  of  1903. 
Within  three  days  after  the  meeting  of  the  county  board 
of  assessors  the  board  shall  transmit  their  abstract  of 


Ill 


ratables,  exemptions,  tax  rates,  &c.,  to  the  county  col- 
lector, who  shall  file  the  same  and  cause  it  to  be  printed. 
Section  22,  Tax  Revision  of  1903.  Within  thirty  days 
after  the  adjournment  of  the  county  board  of  assessors, 
the  assessor  shall  deliver  his  duplicate,  duly  certified,  to 
the  collector.  Section  26,  Tax  Revision  of  1903.  Taxes  are 
payable  as  soon  as  the  tax  duplicate  shall  be  delivered 
to  the  collector,  which  shall  be  within  thirty  days  after 
the  adjournment  of  the  county  board  of  assessors.  Sec- 
tion 40,  Tax  Revision  of  1903. 

September,  Third  Tuesday:  Assessors  must  annually  make  returns  to  the 
State  Board  of  Assessors  on  or  before  this  date  of  prop- 
erty of  all  public  service  corporations  using  or  occupy- 
ing the  public  streets,  &c.,  together  with  the  names  and 
owners  and  those  operating  the  same.  P.  L.  1900,  p. 
502,  §  3. 

October  1:     Collector  must  give  notice,  by  advertisements  set  up  in 

at  least  four  of  the  most  public  places  in  the  taxing  dis- 
trict, of  the  time  and  place  of  meeting  of  the  commis- 
sioners of  appeal,  and  of  the  days  and  places  where  he 
will  receive  payment  of  taxes,  and  that  all  delinquents, 
on  December  20.  will  be  proceeded  against.  Section  42, 
Tax  Revision  of  1903. 

Local  tax  rate  certified  by  local  authorities  to  State  Board 
of  Assessors.  P.  L.  1905,  p.  189,  §  3. 

Third  Tuesday:  Amount  of  franchise  taxes  on  public  service 
corporations  is  certified  to  local  assessors  on  or  before 
this  date  by  State  Board  of  Assessors  for  assessment  and 
collection.  P.  L.  1903,  p.  225,  §  6. 

Borough  collectors  must  make  and  forward  annual  state- 
ment of  receipts  and  disbursements  and  list  of  delin- 
quent taxpayers,  and  file  with  borough  clerk  within  at 
least  twelve  days  before  the  annual  borough  election. 
Borough  act.  P.  L.  1897,  p.  285,  §  17.  See  also  section 
41,  Tax  Revision  of  1903. 

November.  First   Tuesday  after  first  Monday:     Annual  elections.     P.  L. 

1905,  p.  14.  Vote  on  tax  levies.  P.  L.  1905,  p.  16. 
Fourth  Tuesday:  Meeting  of  commissioners  of  appeal.  P.  L. 
1905,  p.  222.  The  assessor  is  required  to  meet  with  them 
and  explain  his  assessments,  and  the  township  clerk  is 
required  to  lay  before  them  the  assessment  list  filed 
with  him  by  the  assessor.  P.  L.  1905,  p.  222.  Commis- 
sioners must  give  at  least  eight  days'  notice  of  this  meet- 
ing. P.  L.  1905.  p.  222. 

December  Collectors  are  required  to  collect  taxes  on  such  days  in 

each  week  of  this  month  as  the  township  committee  may 
by  resolution  direct.  Section  40.  Tax  Revision  of  1903. 


December  20:  Taxes  become  delinquent  after  this  date.  Section  43, 
Tax  Revision  of  1903.  It  is  the  duty  of  the  collector  or 
deputy  to  enforce  payment  of  all  taxes  remaining  unpaid, 
by  distress  and  sale  of  any  of  the  goods  and  chattels  of 
the  delinquents.  Section  43,  Tax  Revision  of  1903.  War- 
rant for  sale  of  real  estate  does  not  issue  until  the  follow- 
^ing  July.  P.'L.  1904,  p.  186. 

Unpaid  taxes  on  real  property  become  a  first  and  para- 
mount lien  after  this  date.  Section  49,  Tax  Revision  of 
1903. 

22:  Tax  collectors  or  receivers  must  pay  county  tax  to  county 
collector  out  of  first  moneys  received  on  or  before  this 
date.  Section  41,  Tax  Revision  of  1903. 

31:  Life  assurance  companies  must  file  annual  statement  of 
property  and  debts  and  liabilities  as  they  exist  on  this 
date  with  assessors  of  taxing  district  where  principal 
office  is  located.  Section  18,  Tax  Revision  of  1903. 


INDEX. 


(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 


ACADEMIES—  SEC.          PAGE. 

Exempt  from  taxation 3*  3 

ACCOUNT— 

Of  name  and  real  property,  to  be  furnished  by  every  in- 
habitant on  application 8  9 

if  false  or  fraudulent,  assessor  may  place  highest 

value  on  property 8  9 

all   taxes  collected ;    collector  shall  file  with  clerk  on 

first  Tuesday  of  February  following  sale 54  54 

ACCUMULATED  SURPLUS— 

Of  fire  insurance  and  trust  companies,  taxable 18  19 

ACTION— 

Collector  who  neglects  to  perform  service  shall  forfeit  $32 

in  an  action  on  contract *. 62  60 

State  treasurer  may  bring,  against  delinquent  county  col- 
lector    63  60 

By  collector  to  recover  $2.50,  for  refusal  to  give  list  of 

dogs  15  16 

Tenant  may  recover  taxes  paid  from  owner  or  landlord  by,  46  47 

ADMINISTRATOR— 

Personal  property  under  control  of,  how  assessed 11  12 

ADVERTISEMENT— 

By  collector,  of  meeting  of  commissioners  of  appeal 42  45 

time  of  receiving  taxes 42  45 

what  the,  should  contain 42  45 

Of  sale  of  timber,  wood,  &c.,  for  unpaid  taxes 46  48 

By  comptrollers  in  cities,  to  publish  list  of  delinquents..  .  48  49 

Of  sale  of  land  for  unpaid  taxes  by  collector 51  52 

AFFIDAVIT— 

Form  of,  by  assessor,  on  duplicate 20  21 

AMENDMENT— 

To  tax  revision  of  1903 .  .  63 

8  (113) 


114  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

ANIMALS—                                                                                             SEC.  PAGE. 

Society  for  prevention  of  cruelty  to,  exempt  from  taxation,             3  *  3.  4 

APPEALS    (See,  also,  Commissioners  of  Appeal)  — 

In  cities  of  first  class,  shall  be  filed  within  three  months 

and  acted  on  in  four  months 27  29 

(See,  also,  Board  of  Equalization  of  Taxes.) 

APPORTIONMENT— 

Of   taxes    among    separate    parcels,    by    commissioners    of 

appeal    27  29 

on  subdivisions  of  lands,  procedure 31  33 

against   taxing   districts,   may   be   corrected    by 

Board  of  Equilization  of  Taxes 7  39 

county   and   state   school   taxes,   by   county   board    of 

assessors    21  22 

ARMORY— 

Owned  by  incorporated  armory  associations,  exempt 3  3  3 

ARREARS  OF  TAXES— 

Collector  of,  may  be  appointed  by  governing  body  by  reso- 
lution       45  47 

Digest  of  laws  pertaining  to 73  75 

ARREST— 

And  imprisonment  for  non-payment  of  personal  taxes.  ...  43  46 

No  arrest  for  non-payment  of  taxes  on  real  estate 43  46 

ASSESSMENT— 

To  be  made  as  of  "May  20th  in  each  year 5  6 

before  third  Monday  of  August 6  7 

Of  real  property,  how  made 6  7 

property  held  in  trust,  how  made 11  12 

personal  property,  how  made 12  13 

To  be   revised  between   second   Tuesday   and   last  day   of 

August   19  20 

Of  taxing  district,  may  be  increased  by  county  board 21  22 

Corrected  by  commissioners  of  appeal 27  28 

Apportionment  of,  by  commissioners  of  appeal 27  29 

Of  omitted  property,  how  made 28  29 

Erroneously  made,  how  corrected 30  32 

Not  invalid  because  of  mistake  in  name  of  owner,  &c 30  32 

When  not  to  be  set  aside  on  certioran 38  41 

Not  to  be  set  aside  for  irregularity,  &c 39  42 

Apportionment  of,  procedure 31 

ASSESSORS— 

Applies  to  all  officers  charged  with  assessment  of  taxes.  .  .  2  2 

To  value  taxable  property 5  6 

assess  property  as  of  May  20th 5  6 


INDEX.  115 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

ASSESSORS — Continued.  SEC.          PAGE. 

To  ascertain  names  of  owners  of  real  property,  and  value 

same  before  third  Monday  in  August 6               7 

Must  determine  full  and  fair  value  of  each  parcel  of  realty,  6               7 

To  make  list  of  owners — description  of  property 6               7 

assess  property  held  in  trust  to  one  or  more  of  trustees 

as  such 6               7 

How  to  enter  unknown  and  non-resident  owners 6               8 

assess   property   divided   by   lines   of   taxing   dis- 
tricts      6               9 

To  separate  land  and  improvements  on  order  of  Board  of 

Equalization   of   Taxes 7                9 

list  separately  arable  land,  meadow  land  and  pasture 

land,  on  order  of  Board  of  Equalization  of  Taxes.  . .  7               9 

enter  exempt  property  in  separate  list,  with  value.  ...  7               9 

state  ground  of  exemption  of  land 7               9 

May  examine  under  oath,  as  to  value  of  property 8               9 

If  owner  refuses  to  take  oath,  to  assess  at  highest  value.  .  8               9 

To  describe  property  by  lot  and  block  numbers 9             10 

note  changes  of  ownership 9             10 

Shall  before  third  Monday  in  August  make  diligent  inquiry 

of  all  persons  to  be  assessed 12             13 

To  set  down  value  of  personal  estate,  deductions,  poll  and 

dog  tax,  &c 12             13 

assess  personal  property  at  highest  value  where  owner 

refuses  to  be  .sworn  or  cannot  be  found 12             13 

Duties  of,  in  deducting  debts  from  value  of  personalty ....  13             13 
May  examine  person  or  officer  of  corporation  under  oath, 

touching  taxable  property  of  himself  or  others ....  14             15 
compel    attendance   of    such    person,    as   witness,    or 
production  of  books  and  papers — when  order  shall 

be  served 14             15 

apply  to  circuit  or  county  court  for  process  of  sub- 
poena      14             15 

Form  of  oath  to  be  administered  by 14             15 

Shall  set  down  in  separate  column  number  of  dogs  kept.  .  .  15             16 
May   strike  off   duplicate   tax   on   dogs   which    have   been 

killed  before  delivery  of  duplicate  to  collector 15             16 

Shall  set  up  in  five  places,  within  ten  days,  list  of  owners 

of  dogs 15             16 

Entitled  to  receive  $1.50  for  list  so  set  up 15             16 

May  demand  from  banks  lists  of  shareholders  and  amount 

of  capital  stock  and  surplus,  under  oath 17             18 

administer  oath  to  bank  officers 17             18 

To  make  full  and  true  copy  of  assessment  list,  called  the 

duplicate  19             20 

attend  before  governing  body  of  taxing  district 19             20 

all  such  meetings  and  present  duplicate 19             20 

assist,  and  to  explain  his  duplicate 19             20 

Where   there   is  a   board  of  assessors,   original   list  to  be 

kept  in  their  office. .  .  19             20 


116  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of   1905.) 

ASSESSORS — Continued.  SEC.          PAGE< 

Of  the  several  taxing  districts  in  each  county,  to  constitute 

a  county  board 20  21 

Shall  attend  meeting  of  county  board  of 20  21 

present  their  duplicates  to  county  board  of 20  21 

Affidavit  of,  annexed  to  duplicate,  form 20  21 

When  unable  to  attend  meeting  of  county  board,  to  send 

duplicate  and  affidavit 20  21 

In  default  thereof,  majority  of,  at  county  board,  may  esti- 
mate value  of  property 20  21 

County  board  of,  to  meet  on  second  Tuesday  in  September,  20  21 

to  adjourn  from  day  to  clay 20  21 

to  make  careful  comparison  of  duplicates,  21  22 

may  add  to  total  assessed  valuation 21  22 

to  fix  amounts  of  state  school  and  county 

tax 21,  23       22,  24 

may  appoint  committee,  if  vacancy  exists 

in  office  of  assessor 21  22 

to  fill  out  table  of  aggregates 22  23 

what  such  table  shall  contain 22  23 

to  be  signed  by  each  assessor 22  24 

transmitted    to    county    collector    in 

three  days 22  24 

shall    apportion    amounts    to    be    raised 

among  the  taxing  districts 24  25 

To  levy  amount  of  execution,  with  interest  to  December 

20th   • or,  26 

What  to  enter  on  his  duplicate  on  ascertaining  amount  of 

tax  to  be  raised 26  26 

Within  thirty  days  after  adjournment  of  county  board,  to 

deliver  duplicate  to  collector 26  27 

Shall  meet  with  commissioners  of  appeal 27  28 

To  so  state,  when  name  of  owner  is  not  known 30  32 

re-assess  property  on  order  of  Board  of  Equalization 

of  Taxes Q  38 

Board   of    Equalization   of   Taxes   shall   supply,    with    in- 
formation    4  37 

may  review   action  of, 

on   appeal 5  37 

On  termination  of  office,  to  deliver  books  to  successor 61  59 

Failure  a  misdemeanor 61  59 

Omitting,  by  negligence,  to  make  full  and  fair  valuations, 
or  produce  list  and  duplicate,  shall  be  guilty  of  misde- 
meanor    62  59 

Allowing   deduction    for   debts,   without   sworn   statement, 

guilty  of  misdemeanor 62  59 

Governing  body  may  fix  salary  of 64  60 

Salary  of,  not  to  be  increased  or  diminished  during  office .  .  64  60 

Proceedings  to  appoint,  when  office  of,  is  vacant  on  May 

20th   65  61 

Failing  to  assess  taxes  at  time  required  by  law,  procedure 

to  appoint  new  assessor 65  61 

Digest  of  laws  pertaining  to 75-79 


IXDKX.  117 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

ASSOCIATIONS—  SEC.          PAGE. 

Of  exempt,  firemen  and  firemen's  relief,  when  exempt....  57  5 

corporations  for  assurance  on  lives,  how  assessed 18  19 

ASSURANCE— 

Associations  or  corporations  for,  on  lives,  how  assessed ...  18  19 

For  full  amount  of  property    (exclusive  of  realty  in 

this   state) 18  19 

Debts  and  liabilities  of,  to  be  deducted 18  19 

Statement  of  property,  debts,  &c.,  as  of  May  20th,  to 

be  annually  made  to  assessor 18  19 

Basis  for  stating  liabilities  on  policies 18  19 

Value   of  policies  to  be  according  to  computation  of 

commissioner  of  banking  and  insurance 18  19 

Real  estate  to  be  separately  assessed  and  valued  where 

located    18  19 

No  tax  on  personal  property  in  any  other  taxing  dis- 
trict     18  19 

AUCTION— 

Collector  shall  sell  land  at  public,  for  unpaid  taxes 52  53 


B. 
BANKS— 

National  and  state,  shares  in,  how  assessed 17       17,  62 

To  residents,  in  taking  district  where  they  reside.  ...  17  17 

non-residents,    against    holder    in    taxing    district 

where  bank  is  located 17  17 

Tax  against  non-resident  shareholders  a  lien  on  stock 

from  May  20th 17  17 

Stock  may  be  levied  on  and  sold  by  collector 17  17 

Duty  of  bank  to  pay  tax  on  demand 17  17 

May  have  lien  on  stock  of  non-residents  for  such  pay- 
ment, or  retain  amount  out  of  dividends 17  18 

Real  estate  of,  assessed  to 17  18 

Valuation    of    realty    deducted    from    total    valuation    of 

shares  of  stock 17  18 

Officers  of,  shall  give  assessors  statement  under  oath  of 

names  of  stockholders 17  18 

BENEFICIARY  ASSOCIATIONS— 

Act  not  to  apply  to  funds  of,  as  defined  in  act  of  March 

llth,  1893 18  20 

BLOCK  MAPS— 

Assessments  in  taxing  districts  that  have  adopted 9  10 

should  be  by  lot  and  block  numbers 9  10 

Change  of  ownership  to  be  noted  on 9  10 


118  TXDEX 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

BOARD  OF  EQUALIZATION  OF  TAXES—  SEC.  PAGE. 
Shall   before  April   1st   prepare   schedules  for   use   of   as- 
sessors and  collectors 5  7 

May  by  rule  direct  separation  of  lands  and  improvements.  .  7  9 
separate    list   of   arable    land,    meadow 

and  pasture  land,  swamp  land,  &c.  . .  7  9 

To  provide  blanks  for  tables 22  24 

Certified  copy  of  table  of  aggregates  to  be  filed  with 22  24 

To  consist  of  president  and  four  associate  members 1  .'54 

Terms  of  members  of 1  34 

Salaries  of  members  of 1  34 

Clerk  of,  term  and  salary 1  34 

Records  and  rules  of .t 2  35 

Manner  of  taking  testimony 2  •">."> 

Appeal  by  taxing  district  or  county  to — procedure 3  35 

May  examine  into  valuation  of  all  property,  including  that 

of  railroads  and  canals 3  36 

add  to  tax  ratables  of  district  or  county 3  36 

increase  or  decrease  assessments  to  true  value 3  36 

Notice  of  proposed  change  of  assessment,  how  given 3  36 

May  investigate  methods  of  assessors  and  furnish  informa- 
tion      4  37 

To  report  to  legislature  and  submit  recommendations,  in- 
cluding rate  of  tax  on  railroad  and  other  property 4  37 

Complaint  of  taxpayer — procedure 5  37 

must  be  made  before  April  1st 5  37 

Error    may    be    corrected    subsequently,    with    consent    of 

mayor  or  assessor 5  38 

May  increase  assessment  of  undervalued  property,  on  its 

own    motion 6  38 

direct  re-assessment  by  assessor 6  38 

appoint  some  other  person  on  failure  of  assessor  to 

make   re-assessment 6  38 

add  omitted  property  on  notice '6 

correct  errors  in  assessments  on  notice 6  38 

Taxpayer  or  district  may  appeal  to,  from  apportionment  of 

taxes  against  taxing  district 7  31) 

May  correct  apportionment — conclusion  final 7  39 

On  complaint   of  board  of  freeholders  or  taxing  district, 

may  investigate  assessment  of  a  county 8  40 

To   certify   the   result   of    investigation    to   state   superin- 
tendent of  public  instruction  and  state  comptroller 40 

Such  determination  deemed  the  true  valuation 8  40 

Expense  of  such  investigation  paid  by  state 8  40 

Any  determination  to  be  evidenced  by  signed  judgment ...  9  40 

May  punish  for  contempt 9  40 

State  board  of  taxation  abolished .  10  41 

Pending  business  of,  transferred  to  new  board 10  41 

Constitutionality  of  this  act  not  impaired  by  failure  of  any 

section    11  41 

Repealer  of  inconsistent  acts 12  41 


IXDEX.  119 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

BOARD  OF  UK  VISION  OF  TAXES—  SEC.  PAGE. 
In   each   taxing  district,    to    meet   on   second    Tuesday    in 

August   19  20 

To  complete  revision  by  last  day  of  August 19  20 

BODY— 

Of   delinquent   may    be   taken    for   unpaid    taxes,    on    per- 
sonalty    43  46 

No  arrests  for  taxes  on  real  estate 43  46 

BONDS— 

What  classes  of,  exempt 31  - 

BUILDING  AND  LOAN  ASSOCIATIONS— 

Mortgages — amendment  of  tax  revision  of  1903  concerning 

certain    .  .  63 

BUILDINGS— 

May  be  assessed  separately  from  land 7  9 

Public,  exempts  from  taxation,  to  be  valued 7  9 

Of  national  guard,  exempt 33  3 

colleges,  schools,  churches,  charities,  &c.,  exempt....  3*  3 

Not  exempt  when  rented 34  4 

For  cemetery  uses 36  5 

BUSINESS— 

Of  foreign  corporations,  to  be  taxed 16  17 


.C. 

CALENDAR  OF  TAX  EVENTS 109 

CANALS— 

Not  taxable  by  this  act. 3s  5 

Certain  property  of.  how  to  be  taxed .  .  64 

List  of  acts  pertaining  to  taxation  of .  .  66 

CANCELLATION— 

Of  taxes  erroneously  assessed 30  32 

certificate  of  sale  on  redemption .">"  56 

CAPITAL  STOCK— 

Statement  of,  to  be  furnished  by  bank 17  18 

Fire  insurance  and  trust  companies  assessed  on 18  19 

CASH  BOOK— 

Payment  of  taxes  to  be  entered  in 40  43 

To  be  provided  by  collector,  at  expense  of  taxing  district.  40  43 

the  property  of  the  taxing  district 40  43 

open  at  all  seasonable  times  to  public  inspection.  .  .  40  43 


120  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

CEMETERIES—  SEC.  PAGE. 

Exempt  from  taxation 3  6  5 

To  be  entered  in  separate  list  and  valued 7  9 

CERTIFICATE- 
TO  be  evidence  of  right  to  exemption  of  firemen,  soldiers 

and  sailors   (see  Exemptions) 4  5 

filed  with  assessor  or  collector 4  5 

Of  custodian  of  assessment  maps  to  be  upon  new  deeds ...  9  10 

When   no    such    certificate    appears,    county    clerk    or 

register  to  furnish  abstract  of  deed 9  11 

CERTIORARI— 

When  tax  shall  not  be  set  aside  on 38  41 

court  may  amend  and  reduce'  assessment  on 38  4l* 

Court  may  adopt  rules  and  proceedings  therefor 38  42 

Shall  not  stay  the  lien  on  land  for  unpaid  taxes  unless 

court  shall  so  order 49  50 

CHARITIES— 

When  exempt  from  taxation 3  *  3 

Endowment  or  fund  of,  exempt  from  taxation 3  *  3 

CHURCHES— 

Exempt  from  taxation,  to  be  entered  in  separate  list  and 
valued    7  9 

CITIES— 

Governing  bodies  of,   having  charge   of   levying  of   taxes. 

may  fix  time  when  statements  shall  be  made  to  assessors,  13  14 

Of  over  50,000  inhabitants,  tax  rate  limited  to  $1.70  per 

$100  valuation 25  26 

first  class,  time  within  which  appeals  to  commissioners 

of  appeal  shall  be  filed  and  acted  on 27  29 

Governing  bodies   of,   to  fix   time  when  commissioners  of 

appeal  shall  meet 27  29 

may  direct  filing  of  assessment  lists 
and  hearings  thereon  after  June 

1st 27  29 

body  of,  may  authorize  payment  of  taxes  by  off- 
setting claims  held  by  taxpayers — proviso.  .  .  40  43 
Of  first  class,  comptroller  to  publish  lists  of  delinquents  in 

daily  newspaper — cost  of  publishing 48  49 

CLERK  (of  taxing  district)  — 

Assessment  list  to  be  filed  with 19  21 

Printed  copy  of  table  of  aggregates  to  be  filed  with,  by 

county  collector 22  24 

Shall  certify  to  assessor,  on  or  before  third  Tuesday  of 

August,  amount  to  be  raised  by  taxation 25  25 


INDEX*  121 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

CLERK    (of  taxing  district) — Continued.  SEC.          PAGE. 

To  lay  before  commissioners  of  appeal  assessment  list  filed 

with  him  by  assessor 27  28 

Record  of  judgment  of  commissioners  of  appeal  to  be  filed 

with  27  29 

Collector  to  file  statement  of  receipts,  disbursements,  delin- 
quents, &c.,  with 41  44 

Collector  to  file  list  of  delinquents  with,  on  first  Tuesday 

in  February  (except  in  cities) 47  49 

To  record  report  of  tax  sales 54  54 

COLLATERAL  INHERITANCE— 

Digest  of  laws  taxing . .  73 

COLLECTION  OF  TAXES   (See,  also,  Collector  and  Sale)  . .     40-48       43-49 

COLLECTOR— 

Includes  officers  charged  with  collection  of  taxes 2  2 

Fine  of  .$2.50  to  be  recovered  by.  for  refusal  of  owner  to 

give  list  of  dogs 15  17 

May  levy  upon  bank  stock 17  17 

Execution  to  be  served  on 25  26 

Assessor  to  deliver  duplicate  to.  within  thirty  days  after 

adjournment  of  county  board 26  27 

Duty   of,   to   produce   duplicate   before   governing   body   of 

taxing  district  of  Board  of  Equalization  of  Taxes 26  27 

To  correct  duplicate  on  transcript  from  commissioners  of 

appeal   27  29 

.mter   on   duplicate   assessment   of  omitted  property — 

notice  to  owner 28  29 

Duties  of,   in   complaints   to   commissioners  of   appeal   of 

property  omitted  or  assessed  too  low 28  29 

Duty  of.  after  duplicate  is  delivered  to  him 40  43 

Shall  keep  a  proper  cash  book,  provided  by  himself  at  ex- 
pense of  taxing  district 40  43 

In  townships  having  a  public  building,  to  be  at  his  office 

on  certain  days 40  43 

To  pay  state  and  county  taxes  to  county  collector  out  of 

first  moneys,  before  December  22d 41  44 

Shall    report    his    collections    to    governing    body    on    first 

Monday  in  each  month,  and  pay  over  amount  collected.  .  41  44 

In  townships,  shall,  before  February  10th.  file  his  receipts 

and  disbursements,  delinquents.  &c..  with  clerk 41  44 

boroughs,  shall  file  such  account  with  clerk  on  the 
Tuesday  two  weeks  before  the  annual  borough  elec- 
tion   41  44 

Shall  annually,  on  or  before  October  1st.   give   notice  of 

meeting  of  commissioners  of  appeal 42  45 


122  JXDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

GOLLEOTOR—  Continued.  SEC.          PA<;K. 

Also,   days  and  places  he  will   receive   taxes,  one   of 
which  shall   be   December  20th,   unless   it   falls   on 

Sunday 42  45 

Wkhin  sixty  days  after  receipt  of  duplicate,  shall  demand 

payment 42  45 

What   the   notice   to   taxpayer   must   contain — may    be    in 

form  of  bill 42  45 

To  receipt  tax  bill  when  paid 42  45 

After    December   20th,    forthwith    to   enforce    payment   of 

taxes  by  distress  and  sale  of  goods 43  45 

May  take  body  of  delinquent  for  personal  taxes 4.3  46 

No  arrest  for  default  in  payment  of  taxes  on  real  estate.  .  43  46 

What  shall  be  sufficient  warrant  for  such  distress  and  sale,  43  40 

Authority  may  be  conferred  on  deputy  by,  upon  copy  of 

tax  entry 43  46 

Shall  not  be  liable  for  deficiencies  without  neglect,  &c 43  46 

When  goods  have  been  distrained,  shall  give  public  notice 

of  time  of  sale 44  46 

Sale  by,  of  goods  and  chattels — notice — fees 44  47 

May  make  further  seizures  when  sufficient  is  not  realized 

from  first  sale 45  47 

Governing  body  may  appoint  some  one  other  than,  as  col- 
lector of  arrears .  45  47 

Of  arrears  of  taxes,  his  duties,  compensation  and  liabili- 
ties      45  47 

To  give  collector  of  arrears  certified  tax  entry  against  each 

delinquent,  which  shall  be  warrant 45 

Duty  of,  in  collecting  taxes  from  tenants 46  47 

To  sell  timber,  &c.,  for  taxes  on  untenanted  land — notice,  46  48 

On  first  Tuesday  in  February,  except  in  cities,  shall  file 

list  of  delinquents,  with  clerk 47 

What  the  list  of  delinquents  shall  contain 47  49 

To  make  statement  of  uncollectible  taxes 47 

file  list  of  unpaid  taxes  with  county  clerk,  except  in 

cities  having  charter  provisions 50  50 

What  such  list  shall  contain 50  50 

List  to  be  arranged  alphabetically,  except  where  as- 
sessment is  made  on  block  system 50  51 

Fees  of  collector  two  cents  per  name 50  51 

Supplemental  list  may  be  filed 

Description  may  be  amplified 50  51 

Sale  of  land  by,  for  unpaid  taxes — notice 51  52 

May  adjourn  such  sale  for  not  more  than  eight  weeks  in 

all   51 

receive  payment  any  time  before  sale 51  52 

sell  land  for  unpaid  taxes  at  public  auction 52  53 

Within  ten  days  after  sale  shall  deliver  to  purchaser  a  cer- 
tificate of  sale 52 

What  the  certificate  shall  contain 52 

May  sell  land  to  taxing  district  for  unpaid  taxes 52  53 


INDEX.  123 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

COLLECTOR— Con  t'un<«l.  SEC.          PAGE. 
Duty  in  further  sale  of  land  already  purchased  by  munici- 
pality for  taxes 53  53 

On  first  Tuesday  of  February  following  sale,  shall  present 
to  governing  body  a  detailed  list  of  taxes  collected  with- 
out sale r>4  .~>4 

At  the  same  time  shall  file  with  clerk  a  report  of  sales,  &c.,  54  54 

What  such  report  shall  contain 54  54 

Fees  of,  for  selling  land  for  unpaid  taxes 55  54 

When  collector  receives  a  salary,  fees  to  go  into  treasury 

of  taxing   district 55  55 

On  termination  of  his  office,  shall  deliver  to  successor  all 

tax  duplicates  and  papers — failure  a  misdeameanor.  ...         "61  -"i'.t 

Willfully  refusing  to  perform  any  service,  shall  be  guilty 

of  misdeameanor 62  59 

Shall  also  forfeit  $32,  to  be  recovered  in  an  action  on 

contract   62  60 

Governing  body  of  taxing  district  may  fix  annual  salary  of.  64  60 

Salary    of,    shall   not  be   increased    or    diminished    during 

term  of  office »U  60 

To  receive  no  other  compensation  when  salary  is  fixed — 

exceptions   64  60 

Digest  of  laws  pertaining  to .  .        75-71-) 

COLLEGES— 

Exempt  from  taxation 3*  3 

COMMISSIONERS  OF  APPEAL— 

May  administer  oath,  subpoena  witnesses  and  compel  pro- 
duction of  papers 14  16 

Includes  any  local  board  charged  with  duty  of  reviewing 

taxes  on  appeal 27  -7 

Shall  meet  on  fourth  Tuesday  of  November  or  on  date  fixed 

by  law  of  any  taxing  district 27  27 

Eight  days'  notice  of  time  of  meeting  must  be  given — how 

set  up  and  advertised 27  27 

May  adjourn  from  day  to  day '27  28 

Assessor  shall  meet  with,  and  explain  his  assessment 27  28 

Clerk  to  lay  assessment  list  before 27  28 

To  examine  appeals  presented  in  writing 27  28 

Must  give  judgment  within  three  days 27  28 

May  apportion  tax  among  separate  parcels,  &c 27  29 

To  give  transcript  of  judgment  to  appellant  and  to  col- 
lector    27  29 

Record  of  judgment  of,   to  be  filed  with   clerk  of  taxing 

district   '27  2U 

Time  within  which  appeals  to,  shall  be  filed  and  acted  on 

in   first-class   cities 27  29 

In  cities,  governing  body  may  fix  time  during  which  they 
shall  sit,  and  may  direct  hearing  to  be  held  any  time 
after  June  1st.  .  27  29 


124  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

COMMISSIONERS  OF  APPEAL—  Continu ed.  SEC.          PAGE. 

May    correct    assessments    when    property    is    omitted    or 

assessed  at  too  low  a  rate 28             29 

After  having  met  and  adjourned,  may  be  reassembled  by 

governing  body  to  receive  complaint  of  omitted  property,  28             31 

May  subpoena  witnesses  and  papers,  and  administer  oaths,  29             31 

Costs  in  complaints  before,  by  whom  paid 29             31 

Salary  of 29             31 

Penalty  for  neglect  or  refusal  to  perform  duties,  how  re- 
covered   ' 29             32 

Board  of  Equalization  of  Taxes  may  correct  assessments 

fixed   by 5             37 

Advertisement  by  collector  of  meeting  of 42             45 

COMMON  COUNCIL   (See  Governing  Body). 

COMPENSATION— 

Same,  for  listing  exempt,  as  for  taxable  real  property ....  7  9 

Of  county  clerk  or  register,  for  abstract  of  deed 9  11 

COMPLAINT— 

Of  property  omitted  or  assessed  at  too  low  a  rate 28  29 

(See,  also,  Board  of  Equalization  of  Taxes  and  Commis- 
sioners of  Appeal.) 

COMPTROLLER— 

In  first-class  cities,  to  publish  in  April  a  list  of  delinquents.  48  49 

COMPTROLLER  (State)  — 

County  collector  shall  send  copy  of  table  of  aggregates  to,  22  24 

Shall  transmit  to  county  collectors  and  state  board  of  edu- 
cation amount  of  tax  apportioned  for  that  year.  .  23  24 

make  such  statement  on  or  before  February  1st 23  24 

apportion  the  tax  among  the  several  counties 23  24 

Before   first  Tuesday    in   August   shall    transmit   to   each 

county  collector  the  amount  necessary  for  state  tax.  ...  23  24 

Conclusions  of  Board  of  Equalization  of  Taxes  to  be  filed 

with,  in  appeals  of  taxing  districts 8  40 

CONTEMPT— 

Circuit  or  county  court  may  punish  for 14  15 

Board  of  Equalization  of  Taxes  may  punish  for 2,  35         9.  40 

CONTINGENCIES— 

Amount  not  exceeding   10  per  cent,   may  be  assessed   to 

meet    25  25 

COPIES— 

Of  duplicate  may  be  taken  by  Board  of  Equalization  of 
Taxes    .  26  27 


INDEX.  125 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

CORPORATIONS—                                                                             SEC.  PAGE. 

Shares  of  stock  of,  when  exempt 35  4 

Deductions  for  debts  of,  how  made 13  14 

May  be  examined  touching  their  taxable  property,  &c 14  15 

Are  to  be  regarded  as  residents  and  inhabitants  of  taxing 

district  where  chief  office  is  located 16  17 

Personal  property  of,  to  be  taxed  the  same  as  individuals,  16  17 

Except  as  otherwise  provided 16  17 

Doing  business  in  New  Jersey,  but  not  of  New  Jersey,  how 

taxed    16  17 

Shall  be  taxed  in  respect  to  business  so  done 16  17 

for  amount  of  capital  stock  employed 

in  New  Jersey  not  otherwise  taxed.  .  16  17 
Assessment  to  be  made  in  taxing  district  where  such 

business  is  done .. 16  17 

Mortgages  owned  by,  exempt  from  taxation,  the  same  as 

those  of  individuals 16  17 

Value  of  such  mortgages  to  be  deducted  from  capital 

stock 16  17 

Not  to  affect  or  reduce  franchise  tax 16  17 

For  assurance  on  lives,  how  assessed 18  19 

(See,  also.  Assurance.) 

CORRECTION— 

Of  tax  list  by  governing  body  of  taxing  district 19  20 

Must  be  completed  on  or  before  last  day  of  August. . .  19  20 

Shall  be  entered  in  both  assessment  list  and  duplicate,  19  20 

By  commissioners  of  appeal 27  27 

Of  tax  on  omitted  property 28  29 

erroneous  assessments,  how  done 30  32 

(See,  also.  Board  of  Equalization  of  Taxes.) 

COSTS— 

In  proceedings  before  commissioners  of  appeal 29  31 

COUNTY— 

Bonds,  securities,  &c.,  of,  exempt 3  *  2 

Property   of,  exempt 3  2  2 

COUNTY  BOARD  OF  ASSESSORS   (See  Assessors). 

COUNTY  BOARD  OF  EQUALIZATION— 

In  counties  where  created,  shall  perform  duties  of  couuty 

board  of  assessors 20  21 

COUNTY  CLERK- 
TO  present  abstract  of  deed  to  assessors  in  certain  cases — 

fees 9  11 

Notice  of  order  to  stay  enforcement  of  lien  to  be  filed  with.  49  50 

Shall  record  list  of  unpaid  taxes  in  separate  book  for  each 

taxing  district,  and  properly  index  same 50  51 


126  IXDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
COUNTY  CLERK — Contlmirtl.  SKC.          PAGE. 

For  such  service  shall  receive  five  cents  per  name 50             51 

May  charge  five  cents  per  year  per  name  for  searches — 

other  fees 50             51 

Shall  keep  record  of  unpaid   taxes  open   at   all   times  to 

public  inspection .< 50             51 

When  to  mark  lien  satisfied  on  tax  records 50             51 

To  enter  name,  &c.,  of  purchaser  at  tax  sale 56             55 

Fees  of,  for  searches 56             55 

To  cancel  record  of  lien  on  redemption  of  land  sold  for 

taxes 57             56 

Purchaser  of  land  at  tax  sale  to  file  notice.  &c.,  with,  after 

time  for  redemption  has  expired 59 

COUNTY  COLLECTOR— 

Table  of  aggregates  to  be  filed  with 22  24 

Shall  have  table  printed  and  transmit  copies  to  the  state 
comptroller,  the  Board  of  Equalization  of  Taxes,  and  the 

clerk  of  each  taxing  district  in  county 22  24 

Comptroller   to   send   statements   to,    of   school    and   state 

taxes 23  24 

To  lay  such  statements  before  county  board  of  assessors.  .  .  23  25 

transmit    to    county    board    of    assessors    statement    of 

amount  appropriated  by  board  of  freeholders 24  25 

pay  state  taxes  on  or  before  January  20th 41  44 

Failing  to  pay  state  or  school  taxes  within  certain  time, 

state  treasurer  may  bring  suit  against 63  60 

Action  may  be  maintained  by,  against  any  taxing  district 

for  taxes  due 63  60 

COUNTY  TAX- 
TO  be  fixed  by  county  board  of  assessors 21  22 

Deficiency  in,  arising  from  default  of  officials — liability.  .  .  23  25 

Limited  to  fifty  cents  on  .$100  assessed  valuation 24  25 

To  be  paid  by  collector  to  county  collector  on  or  before 

December  22d,  out  of  first  moneys 41  44 

COURT— 

May  adopt  rules  and  proceedings  on  certiorari 38  42 

Shall  assist  assessor  with  process 14  15 

not  set  aside  taxes  for  irregularity  or  defect  in  form,  39  42 

Required  to  amend  irregularities,  errors  or  defects 39  42 

Assessment  amended  by,  shall  remain  a  first  lieu 39  42 

Duty  of,  to  make  a  proper  levy 39  43 

Is  given  full  authority  to  make  a  levy 39  43 

CREDITS— 

Taxpayer  to  render  account  of,  to  assessor 12  13 


IXDEX.  127 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

CRUELTY  TO  ANIMALS—  BBC.          PAGE. 

Society  or  incorporated  company  to  prevent,  exempt  from 

taxation    .  3*  4 


D. 
DEBT  (See,  also,  Deduction)  — 

Public  real  property  bought  in  for,  not  exempt 3  2  2 

Mortgage,  not  subject  to  taxation 10  11 

Amount  allowed  for,  to  be  set  down  by  assessor 12  13 

Deduction   of,    from   value   of   personalty ;     debtor   to   file 

claim    13  13 

Bona  fide,  due  to  creditors  residing  in  New  Jersey 13  13 

Secured  by  mortgage  on  real  and  personal  estate 13  13 

DEDUCTION— 

Not  to  be  allowed  by  assessor  for  mortgage  on  real  prop- 
erty which  is  taxed 10  11 

For  debts  to  creditors  residing  in  New  Jersey,  when  al- 
lowed      13  13 

Claim  for,  to  be  made  in  writing  under  oath  :    what  oath 

shall    contain 13  13 

of  corporation  for,  shall  be  subscribed  and  sworn  to 

by  president  or  principal  officer 13  14 

For  personal  property  or  securities  claimed  to  be  exempt.  .  13  14 

mortgage  on   personal   property   or  on  both   personal 

and  real 13  14 

When  allowable  in  more  than  one  taxing  district 13  14 

Assessor    may    examine    persons   and    corporation    officers 

touching  claim  for 14  15 

For  mortgages  owned  by  corporations,  the  same  as  owned 

by  natural  persons 16  IT 

Of   value   of    real    estate   of   banks,    from    total    value   of 

shares IT  18 

For  debts  and  liabilities  of  assurance  companies 18  19 

Of  value  of  real  estate  of  fire  insurance  and  trust  com- 
panies, from  total  value  of  capital  stock IS  19 

Assessors    allowing,    without    sworn    statement,    shall    be 

guilty  of  misdemeanor 62  59 

On  bank  stock,  same  as  on  other  property .  .  G'J 

DEEDS— 

To  be  shown  assessor  on  application 8  9 

Of  new  owner,  to  be  presented  to  custodian  of,  assessment 

maps,  who  shall  certify  thereon 9  10 

When  county  clerk  or  register  shall  furnish  abstract  of — 

fees 9  11 

DEFICIENCY— 

In  school  or  state  tax,  how  met 23  25 

Collector  not  liable  for.  without  his  fault.  .  4.'!  36 


128  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

DELINQUENTS—  SEC.         PAGE. 

Collectors  in  townships  shall  file  statement  of,  on  or  before 

February    10th 41  44 

In  boroughs,  list  of,  shall  be  filed  with  clerk  for  the  year 
ending  the  Tuesday   two  weeks  before  annual  borough 

election    41  44 

Taxpayers  not  paying  taxes  on  or  before  December  20th 

shall  be 42  45 

Tax  entries  against,  to  be  certified  by  collector  to  collector 

of    arrears 45  47 

Collector  to  make  list  of,  on  first  Tuesday  in  February, 

except  in  cities 47  49 

What  such  list  shall  contain 47  49 

List  of,  to  be  examined  by  governing  body 47  49 

In  cities,  comptroller  shall  annually,  in  April,  publish  list 

of ;    cost  of  publishing,  how  defrayed 48  49 

DEMAND— 

By  collector  for  payment  of  taxes  within  sixty  days  after 

receipt  of  duplicate 42  45 

May  be  in  person  or  by  notice 42  45 

What  the  notice  shall  contain 42  45 

DEPUTY— 

Collector,  how  appointed 43  46 

DESCRIPTION  OF  REAL  ESTATE— 

Must  be  sufficient  to  ascertain  its  location  and  extent ....  6  7 

DIGEST  OF  LAWS  PERTAINING  TO  TAXATION— 

Miscellaneous  corporations .  .  73 

Collateral   inheritance . .  73 

Arrears  of  taxes  (Martin  act) ,  applying  to  cities . .  73 

towns  only .  .  74 

towns,  townships 

and  boroughs .  .  . .  74 

Arrears  of  taxes  generally . .  75 

Concerning  assessing   and   collecting   officers   in   first-class 

cities . .  75 

Second-class   cities ,     .  .  75 

Third-class   cities .  .  76 

Fourth-class  cities . .  77 

Cities  generally . .  77 

Towns . .  78 

Townships . .  78 

Boroughs   . .  79 

Miscellaneous  provisions . .  79 

DISCOUNT— 

For  payment  of  taxes  prior  to  December  20th — governing 

body  may  fix 40  44 


INDKX.  129 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
DISTRESS—  SEC.          PAGE. 

And  sale  of  goods  and  chattels  of  delinquents 43  45 

Of  goods  and  chattels  for  non-payment  of  tax 44  46 

If  sufficient  amount  be  not  made  from  first  sale,  further, 

may  be  had 45  47 

And  sale  of  timber  and  woods 46  48 

DIVIDENDS— 

Bank  may  retain  tax  paid  out  of r. 17  18 

DIVISION— 

Political,  less  than  county,  a  taxing  district 2  2 

DOGS— 

Tax  on,  assessed  against  owner  where  he  resides 11  12 

To  be  entered  in  list,  in  appropriate  column 12  13 

In  townships,  above  age  of  six  months,  tax  on,  fifty  cents,  15  16 

Every  additional.  SI 15  16 

Further  tax  on,  when  legally  ordered 15  16 

Assessor  to  put  in  separate  column,  opposite  owner's  name, 

number  of  dogs  kept 15  16 

may  strike  from  list,  before  duplicate  is  delivered 

to    collector 15  16 

to  set  up  list  of  owners  of — time  and  place 15  16 

entitled  to  81. 50  for  setting  up  such  list 15  16 

Owner  to  forfeit  .$2.50  for  refusal  to  give  list  of 15  16 

DUPLICATE- 
TO  contain  list  of  dogs 15  16 

Is  a  copy  of  assessment  list 19  20 

To  be  revised  by  governing  body  of  taxing  district 19  20 

Revision  of,  to  be  finished  on  or  before  last  day  of  August,  19  20 

Corrections  to  be  entered  in 19  20 

To  be  returned  to  assessor 19  20 

Assessor  shall  present,  at  meeting  of  county  board 20  21 

Affidavit  of  assessor  annexed  to 20  21 

Comparison  of,  by  county  board  of  assessors 20  21 

May  be  added  to  by  county  board  of  assessors 20  21 

Certain  entries  to  be  made  in.  by  assessors,  after  tax  to  be 

raised   is   ascertained 26  26 

To  be  delivered  to  collector,  completed  and  certified,  within 

thirty  days  after  adjournment  of  county  board 26  27 

Shall  be  produced  before  governing  body  of  taxing  district 

or  Board  of  Equalization  of  Taxes 26  27 

Copies  of,  may  be  taken ." 26  27 

Corrected  by  collector  on  transcript  from  commissioners  of 

appeal    27  29 

Omitted  property  added  to 28  29 

Error  in.   how  corrected 30  32 

When  delivered  to  collector,  taxes  are  payable 40  43 

9 


130  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

E. 

ENDOWMENT —  SEC.          PAGE. 

Of  charities,  exempt  from  taxation 3  *  3 

ENFORCEMENT— 

Of  taxation,  establishment  of  a  board  for 1  34 

taxes  by  distress  and  sale,  by  collector 43  45 

EQUALIZATION— 

Of  taxes,  establishment  of  a  board  for  the 1  34 

County  board  of 20  21 

(See,  also,  Board  of  Equalization  of  Taxes  and  County 
Board  of  Equalization.) 

EQUITY— 

Bill  in,  to  foreclose  right  of  exemption 59  57 

ERROR— 

Taxes  paid  in,  how  returnable 30  32 

In  name  of  owner,  not  to  invalidate  assessment 30  32 

assessment,  Board  of  Equalization  of  Taxes  may  cor- 
rect   5  38 

EXAMINATION— 

Of  tax  list  by  governing  body  of  taxing  district 19  20 

Must  be  completed  on  or  before  last  day  of  August 19  20 

EXECUTION— 

Against  taxing  district,  copy  to  be  served  on  collector  and 

assessor   25  26 

EXECUTOR— 

Personal  property  in  control  of,  how  assessed 11  12 

EXEMPTIONS— 

From  poll  tax 1  1 

Of  bonds  and  other  securities  of  the  United  States 3  *  2 

bonds,  securities,  improvement  certificates,  £c.,  issued 
by  the  state  or  any  county,  taxing  district  or  school 

district  thereof 3  1  2 

Personal  property  out  of  the  state,  on  which  taxes  have 

been  paid  within  twelve  months 31  2 

Public  property    (of  United   States,   of   New  Jersey   and 

its  counties,  taxing  districts  or  school  districts) 3  2  2 

Does    not    include    real    property    bought    for    debts, 

unless  devoted  to  public  uses 3  2  2 

Property  used  by  national  guard  for  military  purposes...  33  3 

of  an  incorporated  armory  association 3  3 


INDEX.  131 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

EXEMPTIONS — Continual.                                                                   SEC.          PAGE. 
Property  iis.-d  for  colleges,    schools,    academies   and   semi- 
naries not  conducted  for  profit 3  *             3 

religious  purposes,  public  libraries,  asy- 
lums or  schools  for  feeble-minded  per- 
sons    3*  3 

Endowment  or  fund  held  exclusively  for  charitable  pur- 
poses   3*             3 

Parsonages  not  exceeding  $5,000  in  value 3*             3 

Buildings  used  exclusively  for  purposes  considered  charita- 
ble under  the  common  law 3*             4 

Societies  to  prevent  cruelty  to  animals 3  *             4 

Funds  of  charitable  institutions  and  associations 3  *             4 

Rented  property  not  exempt 3*             4 

To   extend    to   charities   supported   partly    by    fees,    &c. — 

proviso 3*             4 

Of  shares  of  stock  of  New  Jersey  corporations,  under  cer- 
tain conditions - 3  5             4 

Graveyards,  not  exceeding  ten  acres ......  36             5 

Cemeteries,    and    buildings    erected    thereon    for    cemetery 

uses 3 6             5 

Property  of  exempt  firemen's  associations 3  T             5 

firemen's  relief  associations 3  ~             5 

incorporated  volunteer  fire  companies 3  ~             5 

Offices,  and  franchises  and  property  of  railroads  and  canals, 

otherwise  taxed  by  the  state 3s             5 

Persons  exempt : 

Firemen,  soldiers  and  sailors  and  their  widows,  and 
national  guardsmen,  from  poll  tax  and  $500  valua- 
tion (See  note  1  on  page  6) 4  5 

When  and  where  such  exemptions  can  be  allowed.  4               6 

Only  one  allowed  under  this  section 4               6 

Exemption   to   extend   to   cases  where   right   has 
accrued  before  and  exists  on  date  when  taxes 

are  due  and  payable 4               6 

Evidence  of  right  to 4               6 

May  be  in  form  of  list,  certified,  &c 4               6 

When  and  with  whom  list  shall  be  filed 4               6 

Exempt  property  to  be  entered  in  separate  list  and  valued,  7               9 

Assessor  to  state  ground  of 7               9 

Mortgages  not  taxable 10             11 

which  are  investments  of  exempt  funds,  not  tax- 
able   10             11 

Deductions  for,  to  be  set  down  by  assessor 12             13 

Personal  property  claimed  to  be  exempt,  when  allowed ....  13             14 

Assessor  may  examine  persons  or  corporations  claiming. .  .  14             15 
Mortgages  owned  by  corporations,  exempt  as  when  owned 

by  natural  persons 16             17 

Of  mortgages  on  taxable  property  from  taxation .  .              62 


132  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

F. 
FARM —  SEC.  PAGE. 

Lying  in  more  than  one  taxing  district,  how  assessed 6  9 

FEES— 

Of    witnesses    and    constables    before    commissioners    of 

appeal    . .  29  31 

Of  collector,  for  selling  land  for  unpaid  taxes 55  54 

Filing  list  of  unpaid  taxes,  two  cents  per  name 50  51 

Of  county  clerk,   for  entering  name  of  purchaser,  fifteen 

cents 50  56 

For  searches 50,  56       51,  55 

For  cancelling  certificate  of  sale 50,  57       51,  56 

For  recording  list  of  unpaid  taxes,  five  cents  per  name,  50  51 

Lien  shall  include  seven  cents  per  name  for  cost  of 

listing  and  recording , 50  51 

Of  clerk  of  taxing  district,  for  recording  report  of  lands 

sold  for  taxes,  ten  cents  for  each  parcel  sold 55  55 

treasurer  of  taxing  district,  one  per  cent,  of  amount  of 

redemption   money 58  57 

assessor,  $1.50  for  setting  up  list  of  dogs 15  16 

collector,    for   sale   of   goods   and   chattels   for    unpaid 

taxes 44  47 

To  publisher  of  list  of  delinquents,  ten  cents  per  name  for 

each  insertion 48  49 

FIRE  INSURANCE  COMPANIES— 

Assessed  where  office  is  situate  on  full  amount  of  capital 

stock  paid  in  and  accumulated  surplus 18  19 

Real  estate  of,  to  be  taxed  where  situate 18  19 

Assessment  on  real  estate  of,  to  be  deducted  from  value  of 

capital  stock 18  19 

No  franchise  tax  shall  be  imposed  upon 18  19 

FIREMEN— 

Associations  of,  when  exempt  from  taxation 

Active,  exempt  and  volunteer,  allowed  $500  exemption ...  4  5 

(See  Note  1,  on  page  6.) 

FOREIGN  CORPORATIONS- 
HOW  taxed 16 

Other  than  insurance  companies,  how  assessed 16  17 

FORMS— 

Of  oath  administered  by  assessors 14  15 

affidavit  by  assessor  on  duplicate 20 

Used  in  assessment  and  collection  of  taxes . .     88-107 

Table   of..  87 


INDEX.  133 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

FRANCHISES—  SEC.         PAGE. 

Not  taxable 3s             5 

Tax  not  affected  or  reduced  by  mortgages  owned  by  cor- 
porations    16             17 

No  franchise  tax  to  be  imposed  on  fire  insurance  or  trust 

companies    18             19 

Act  for  taxation  of,  in  streets,  highways,  &c . .              67 

FRATERNAL  ASSOCIATIONS— 

Act  not  to  apply  to,  as  defined  in  act  of  March  llth,  1893,  18  20 

FULL  AND  FAIR  VALUE— 

Of  real  estate  on  May  20th 6  7 

FUNDS— 

Of   charitable    institutions    and   sick    benefit   associations, 
exempt   3  *  7 

FREEHOLDERS— 

County   board  of,   to  determine   amount   to   be   raised  for 

taxes  not  later  than  last  Tuesday  in  August 24  25 

Complaint  of,  to  Board  of  Equalization  of  Taxes 8  40 


G. 

GOVERNING  BODY— 

Of  taxing  district,  to  meet  on  second  Tuesday  in  August 

to  revise  taxes 19  20 

To  complete  revision  on  last  day  of  August 19  20 

cities  may  fix  time  for  appeals 27  29 

May  complain  of  property  omitted  or  assessed  too  low 28  29 

assemble  commissioners  of  appeal  after  adjournment,  28  31 

How  to  correct  error  in  tax  record 30  32 

Procedure  of,  in  apportionment  of  taxes 31  33 

GRAVEYARDS— 

Not  exceeding  ten  acres',  exempt  from  taxation 36  5 

GUARDIAN— 

Personal  property  under  control  of,  how  assessed 11  12 


IDIOTS— 

Not  subject  to  poll  tax 1  1 

IMPRISONMENT— 

For  non-payment  of  personal  taxes 43  46 


134  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

INHABITANT—  SEC.         PAGE. 

Poll  tax  to  be  assessed  against  every  male — exceptions ....  1  1 

To  render  account  of  name  and  real  property 8  9 

Of  name  and  personal  property — refusal  to  be  sworn, 

&c 12  13 

be  assessed  for  personal,  poll  and  dog  tax  where  he 

resides  on  May  20th 11  12 

When  cannot  be  found  by  assessor 12  13 

Refusing  to  give  list  of  dogs  to  assessor,  shall  forfeit  .$2.50,  15  16 
A  corporation  is  an,  of  taxing  district  where  chief  office 

is  located 16  17 

INSURANCE— 

On  lives,  corporations  for 18  19 

(See,  also,  Assurance  and  Fire  Insurance.) 

INSANE  PERSONS— 

Not  subject  to  poll  tax 1  1 

INTEREST— 

On   unpaid   taxes,    at   seven   per   cent.,   or   not   exceeding 

twelve 43  45 

At  ten  per  cent,  on  moneys  due  the  state  treasurer,  after 

fifteen  days 63  60 

INVESTIGATION  (See  Board  of  Equalization  of  Taxes). 


J. 
JUDGMENTS— 

Against  taxing  district,  how  collected 25  26 

Of  commissioners  of  appeal  must  be  rendered  within  three 

days   27  28 

Record  of,  of  commissioners  of  appeal,  filed  with  clerk 27  29 

Adding  to  assessment  must  be  rendered  within  ten  days . .  28  30 

Of  Board  of  Equalization  of  Taxes,  final  and  conclusive . .  7  39 

JURISDICTION— 

Of  state,  all  property  within,  subject  to  taxation 2  1 


L. 

LIBRARIES— 

Public,  exempt  from  taxation 3  *  3 

LIEN— 

Of  taxes  against  non-resident  holder  of  bank  stock,  from 

May  20th 17  17 

Bank  has  a,  on  paying  tax  on  shares 17  18 

When  corrected  by  court,  tax  shall  remain  a  first 39  42 


IXDKX.  135 

(Section  references  are  to  tax  revision  of  1S03  and  to  Chapter  67  of  Laws 

of  1905.) 

LIEX— Continual .  SEC.  PAGE. 

All  unpaid  taxes  ou  realty  after  December  2<>th  shall  be  a 

first 40             50 

No  certiorari  or  other  suit  shall  operate  to   stay,   unless 

court  shall  so  order 49             50 

Shall  pass  with  title  to  purchaser 49             50 

List  of  unpaid  taxes  in  clerk's  office  shall  be  constructive 

notice  of,  for  two  years  from  first  Tuesday  in  February .  .  50             50 

Enforcing  the,  for  unpaid  taxes  against  land 51             52 

Of  certificate  of  sale,  cancelled  on  redemption 57             56 

LIMITATION— 

Of  tax  rate,  not  to  apply  to  state  tax,  state  school  tax  or 

to  pay  judgments 25             26 

rate  in  counties 24             25 

taxing  districts 25             25 

may  be  raised  by  referendum 25             26 

in  assessor's  duplicate 25             26 

LIS  PENDENS— 

Order  of  court  staying  lien  on   land  for  non-payment  of 

taxes  ;    notice  filed  as,  with  clerk  or  registrar 40             50 

LIST— 

Real  and  personal  property  to  be  entered  in 2                1 

Certificates  for  exemption  may  be  in  form  of 4               6 

Of  owners,  and  description  of  real  property,  to  be  made  by 

assessors 6               7 

Unknown  and  non-resident  owners  to  be  so  entered  on.  ...  6               9 

Of  personal  property,  how  made 12              13 

dogs,  to  be  posted  by  assessor 15             16 

Tax,  copy  of,  made  by  assessor 19             20 

to  be  examined,  corrected  and  revised 19             20 

remain  on  file  with  clerk  and  be  open  at  all  times 

for  inspection 19             21 

Except  where  there  is  a  board  of  assessors.  .  .  19             21 

be  laid  before  commissioners  of  appeal 27             28 

corrections  on,  by  commissioners  of  appeal 27             28 

LODGE— 

Funds  of,  not  taxable 18             20 


M. 
MAPS  (See  Block  Maps). 

MARTIN  ACT— 

And  supplements,  digest  of 73-75 


136  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

MEETINGS —  SEC.  PAGE. 

When  governing  body  of  taxing  district  shall  hold 19  20 

boards  of  revision  of  taxes  shall  hold 19  20 

county  board  of  assessors  shall  hold 20  21 

Of  commissioners  of  appeal 27  27 

MEMBERS— 

Of  fire  departments,  when  and  to  what  extent  exempt  ( See, 

also,  Note  1,  page  6) 4  5 

national  guard,  exemption  of 4  5 

MISCELLANEOUS  CORPORATIONS— 

Digest  of  laws  taxing 73 

MISDEMEANOR— 

Assessor  or  collector  failing  to  deliver  books,  &c.,  guilty  of,  61  59 
Anyone  refusing  to  be  sworn  or  affirmed  shall  be  guilty  of,           62  59 
Any  person  guilty  of  willful  and  corrupt  false  swearing- 
shall  be  guilty  of  perjury 62  59 

Assessor  who,  through  gross  negligence,  omits  to  make  full 

and  fair  valuation  of  property,  guilty  of 62  59 

not  preparing  and  producing  his  list  and  dupli- 
cate, guilty  of 62  59 

allowing  deduction  for  debt  without  sworn  state- 
ment, guilty  of 62  59 

Collector  willfully  neglecting  or  refusing  to  perform  any 

service  required  by  this  act,  guilty  of 62  60 

MISNOMERS— 

Not  to  invalidate  tax 30  32 

Board  of  Equalization  of  Taxes  may  correct 6  38 

MORTGAGE— 

On  real  property  which  is  taxed,  shall  not  be  listed  for  tax- 
ation     10  11 

No  deduction  for,  from  assessed  valuation  of  real  estate, 

shall  be  made  by  assessor 10, 12       11,  13 

Mortgagor  entitled  to  credit  on  interest  payable  on  mort- 
gage for  tax 10  11 

Except  where  parties  have  otherwise  agreed. 10  11 

Or  where  mortgage  is  an  investment  of  funds  not  sub- 
ject to  taxation 10  11 

On  personal  property,  or  on  both  personal  and  real  estate .  .  13  14 

Owned  by  corporations,  exempt  the  same  as  individuals ...  16  17 

Deducted  from  value  of  capital  stock 16  17 

Shall  not  affect  or  reduce  any  franchise  tax 16  17 

Certificate  of  sale  may  be  recorded  as 56  55 

On  exempt  property,  not  taxable .  .  62 

Amendment  to   tax   revision   of   1903,   concerning   certain 

building  and  loan .  .  63 


IXDEX.  137 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

N. 
NAME —  SEC.         PAGE. 

Of  owner,  if  unknown,  shall  be  so  entered 6  8 

trustee,  guardian,  &c.,  personal  property  assessed  in. ..  11  12 

NATIONAL  BANKS  (See  Banks). 

NATIONAL  GUARD— 

Property  of,  exempt  from  taxation 33  3 

Members  of,  to  what  extent  exempt  (See,  also,  Note  1,  on 

page   6) 4  5 

NON-RESIDENTS— 

To  be  entered  as  such  in  tax  list 6  7 

Personal  property  of,  taxed  where  found 11  11 

Owning  bank  shares  in  New  Jersey — how  assessed — lien 

on    stock 17  17 

NOTICE— 

Of  meeting  of  commissioners  of  appeal 27  28 

To  owner  of  omitted  property 28  29 

in  case  of  erroneous  assessment 30  32 

owner,  of  apportionment  of  taxes 31  33 

By  collector  to  pay  taxes 42  45 

Shall  be  written  or  printed 42  45 

May  be  in  form  of  tax  bill 42  45 

What  it  shall  contain 42  45^ 

No  proceedings  shall  be  invalid  for  lack  of 42  45 

Or  tax  bill,  to  be  receipted  when  paid 42  45 

Goods  distrained,  collector  shall  give  public 44  46 

What  it  shall  contain 44  46 

Of  sale  of  timber  and  wood  for  unpaid  taxes 46  48 

order  from  court  to  stay  enforcement  of  lien 49  50 

List  of  unpaid  taxes  in  county  clerk's  office  shall  be  con- 
structive, of  lien 50  51 

Public,  of  sale  of  land  for  unpaid  taxes 51  52 

Entry   of   purchaser  of  land   for   taxes   in   county   clerk's 

office  is  constructive. . .  56  55 


O. 

OATH— 

Assessor  may  examine  under 8, 12         9, 13 

Refusal  to  testify  on,  highest  value  may  be  assessed 8, 12         9, 13 

Claim  for  deduction  must  be  under 13  13 

Form  of,  to  be  administered  by  assessor 14  15 

May  be  administered  by  commissioners  of  appeal  and  other 

reviewing  authority 14  16 

Officers  of  banks  to  make  statement  under 17  18 

life    assurance    companies    to   make   statement 
under   .  18  19 


138  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

OFFICES—  SEC.          PAGE. 

Not   taxable 3s  8 

OFFICERS— 

Miscellaneous  provisions  in  reference  to  duties  of — assess- 
ors and  collectors 61,  05       59,  61 

Of  banks,  to  give  statements  to  assessors 17  18 

Taxing,  digest  of  laws  pertaining  to . .       75-79 

OMITTED  PROPERTY- 
HOW  assessed — complaint  of 28  29 

When  commissioners  of  appeal   have  met  and  adjourned, 

governing  body  may  reassemble  them  for  assessment  of,  28  31 

Board  of  Equalization  of  Taxes  may  assess — notice 6  38 

OWNER— 

Unknown,  of  real  property,  how  assessed 6  8 

New,  to  present  deed  to  have  change  of  ownership  noted 

on  assessment  maps 9  10 

Of  omitted  property,  how  taxed 28  29 

property  erroneously  assessed — procedure 30  32 

Right  of,  to  have  tax  apportioned — procedure 31  33 

Of  land  sold  for  unpaid  taxes,  right  to  redeem  same — pro- 
cedure ..  57  56 


P. 
PARSONAGES— 

Not  exceeding  $5,000  in  value,  exempt  from  taxation 3  *  4 

PAUPERS— 

Not  subject  to  poll  tax 1  1 

PAYMENT— 

Of  taxes  twice  paid,  how  corrected 30  32 

by  mistake  on  wrong  parcel 30  32 

due,  as  soon  as  duplicate  is  delivered  to  collector,  40  43 
to  be  entered  on  duplicate,   and  also  in  proper 

cash  book 40  43 

Common  council   or  other  governing  body   may,   by  ordi- 
nance, regulate  the 40  43 

Municipality  may,  by  ordinance,  fix  discount  allowed  for, 

of  taxes  prior  to  December  20th 40  44 

Collector,  within  sixty  days  after  receipt  of  duplicate,  to 

demand    42  45 

Tax  bill,  when  receipted,  shall  be  presumptive  evidence  of,  42  45 
When  taxes  are  not  paid,  interest  thereon  shall  be  added 

at  seven  per  cent 43  45 

Distress  and  sale  of  goods  for,  of  taxes 43  45 

Tenant  making,  may  recover  from  landlord  and  owner.  ...  46  47 

Collector  may  receive,  any  time  before  sale .• 51  52 


IXDEX.  139 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

PENALTY —  SEC.          PAGE. 

Of  $2.50  for  refusing  to  give  list  of  dogs 1.1  16 

PERSONAL  PROPERTY— 

Subject  to  annual  tax 2  1 

Out  of  state,  on  which  taxes  have  been  paid  within  twelve 

months,  exemption  of 3  2 

Persons  assessed  for,  shall  be  personally  liable  for  taxes. .  5  6 

Tangible,  assessed  in  taxing  district  where  found 11  11 

Taxable,  of  non-residents,  assessed  where  found 11  11 

Other  than  tangible,  assessed  to  each  inhabitant  where  he 

resides  on  May  20th 11  12 

Under  control   of  trustee,  guardian,  executor  or  adminis- 
trator     11  12 

Assessor  shall,  before  third  Monday  in  August,  ascertain 

names  of  all  persons  taxable  for 12  13 

Owners  to  make  statement  of,  to  assessor 12  13 

Assessor  to  set  down  in  proper  columns  value  of,  deduc- 
tions and  exemptions 12  13 

If  owner  refuses  to  be  sworn,  or  cannot  be  found,  to  be 

assessed  at  highest  value 12  13 

Debts  to  be  deducted  from — when  and  how  allowed 13  13 

Exempt,  no  deduction  for  unless  claim  is  made 13  13 

Mortgages  on,  no  deduction  for  unless  claim  is  made 13  14 

Deductions  for  debts  from,  when  allowable  in  more  than 

one  taxing  district 13  14 

Of  corporations,  taxed  the  same  as  that  of  individuals — 

exceptions    16  17 

life  assurance  associations,  taxed  where  principal  office 

is 18  19 

fire  insurance  and  trust  companies,  taxed  where  princi- 
pal office  is 18  19 

When  erroneously  assessed 30  32 

No  assessment  on,  shall  be  invalid  because  of  mistake  in 

name  of  owner 30  32 

POLICIES— 

Liabilities   of    life    assurance    companies    on,    how    ascer- 
tained    18  19 

POLL  TAX— 

Of  $1  on  every  male  inhabitant  above  twenty-one  years. . .  1  1 

Does  not  apply  to  paupers,  idiots  or  the  insane 1  1 

Firemen,  soldiers,  sailors  and  national  guardsmen  exempt 

from 4  5 

Assessed  on  each  inhabitant  where  he  resides 11  12 

To  be  entered  in  a  separate  list 12  13 


140  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
PRESUMPTIVE  EVIDENCE—  SEC.          PAGE. 

Tax  bill,  when  receipted,  shall  be,  of  payment 42             45 

Record  of  report  of  sales  shall  be,  in  all  courts 54             54 

Certificate  of  sale,  when  recorded,  shall  be,  in  all  courts.  .  56             56 
When  time  to  redeem  land  has  expired  without  redemption, 

certificate  of  sale,  &c.,  shall  be 59             57 

PROCESS— 

Of  subpoana,  may  be  issued  by  circuit  or  county  courts ....  14             15 

PROPERTY— 

All  real  and  personal,  not  expressly  exempted,  is  taxable.  .  2               1 

Except  such  as  is  excluded  from  operation  of  this  act,  2                1 

Exempt 3               2 

Personal,  out  of  the  state,  when  exempt 2 

Taxable,  shall  be  valued  by  assessor  of  taxing  district.  ...  5               6 
Shall  be  assessed  to  owners  thereof  as  of  May  20th  in  each 

year 5               6 

Real,  assessment  of 6               7 

Personal,  assessment  of 11             11 

Of  corporations,  how  taxed 16             17 

insurance  and  trust  companies,  how  taxed 18              19 

PUBLIC— 

Buildings,  exempt  from  taxation,  to  be  valued 7               9 

PUBLIC  SCHOOLS— 

Tax,  how  apportioned  for 23             24 

PUBLIC  SERVICE  CORPORATIONS— 

Act  for  taxation  of .  .  67 


R. 
RAILROADS— 

Property  of,  not  taxable  by  this  act 38 

Appeal    from    valuation    of    property    of    (See    Board   of 
Equalization  of  Taxes). 

Second-class  property  of,  how  taxed 64 

List  of  acts  pertaining  to  taxation  of 66 

RATE— 

County,  limited  to  fifty  cents  on  $100 24  25 

In  cities  over  50,000  population,  limited  to  $1.70  per  $100,  25  26 

other  municipalities,  limited  to  $1.50  per  $100 25  26 

What  taxes  excluded  from  limitation  of 25  26 

May  be  increased  by  referendum 25  26 

Entered  on  assessor's  duplicate 26  27 

Tax  imposed  by  law,  to  what  not  applicable 25  25 


INDEX.  141 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
REAL  PROPERTY—  SEC.          PAGE. 

Subject  to  annual  taxation 2                1 

Exemption  of 3               2 

Assessment  of 6               7 

Shall  be  valued  before  third  Monday  in  August  at  full  and 

fair  value 6               7 

Value  of,  how  determined  by  assessor 6                7 

Description  and  area  of,  to  be  set  down  by  assessor 6               7 

Held  in  trust,  to  be  assessed  in  name  of  one  of  trustees. ...  6               7 
When  owner  of,  is  unknown,  or  not  known  to  reside  in  tax- 
ing district 6               7 

Divided  by  lines  of  taxing  districts,  how  assessed 6               7 

Board  of  Equalization  of  Taxes  may  by  rule  direct  assessor 

to  determine  true  value  of 7               9 

Exempt  from  taxation,  to  be  valued 7               9 

Every  inhabitant  to  render  a  full  and  true  account  of 8               T5 

May  be  assessed  at  highest  value  if  owner  refuses  to  render 

such  account 8               9 

To  be  described  by  lot  and  block  numbers 9             10 

And    personal,    mortgages    on,    no    deduction    for    unless 

claimed 13             14 

Taxable,  mortgages  on,  not  listed  for  taxation 10             11 

Xo  deduction  from  value  of,  on  account  of  mortgage 10             11 

Mortgaged,  when  part  of  tax  may  be  credited  on  the  in- 
terest    10  11 

Of  banks,  assessed  to  banks  and  deducted  from  total  value 

of  shares 17             18 

life  assurance  companies,  to  be  taxed  where  located. . .  18             19 
fire    insurance    and    trust    companies,    taxable    where 

located 18             19 

Assessment  on,  to  be  deducted  from  value  of  capital  stock 

of  fire  insurance  and  trust  companies 18             19 

Erroneous  assessment  of,  how  corrected 30             32 

Xo  assessment  on,  shall  be  invalid  because  of  mistake  in 

name  of  owner 30             32 

Sale  of,  for  unpaid  taxes 51             51 

RECEIPT— 

For  payment  of  tax  shall  contain  the  separate  valuations.  .  7               9 

On  tax  bill,  shall  be  presumptive  evidence  of  payment 42             45 

RECORD— 

Error  on,  how  corrected 30             32 

Board  of  Equalization  of  Taxes  shall  keep,  of  their  pro- 
ceedings    2  35 

Of  report  of  tax  sales,  to  be  kept  in  book  called  record  of 

tax  sales 54  54 

Presumptive  evidence  in  all  courts  of  the  proceedings 

thereon 54  54 

Of  certificate  of  sale.  .  56             55 


142  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
REDEMPTION—  SEC.          PAGE. 

Claim  of  taxing  district  for,  may  be  apportioned 31             33 

Of  land  sold  for  unpaid  taxes,  when-  bought  by  taxing  dis- 
trict   53             53 

Owner,  mortgagee  or  person  having  an  interest  may  redeem 

within  two  years  from  date  of  sale 57             56 

Procedure  on — interest — fees 57             56 

Purchaser  to  restore  land  to  owner  on  receiving  payment . .  57             56 

Certificate  of  sale  to  be  assigned 57             56 

To  execute  a  satisfaction  and  cancellation 57             56 

By  payment  to  treasurer  of  taxing  district  when  owner  is 

absent  from  state  or  refuses  to  cancel  certificate  of  sale.  .  58             56 
Purchaser  at  tax  sale,  at  any  time  within  twenty  years, 

may  give  notice  to  redeem — procedure 59 

When  right  of,  will  be  barred 59             57 

After  time  for,   has  expired,   purchaser  to  record   notice, 

&c.,  with  county  clerk — right  to  cut  timber 59             57 

By  bill  in  equity,  to  foreclose  right  of — procedure 59 

Title  of  purchaser 59 

REGISTER  OF  DEEDS— 

When  to  furnish  abstract  of  deeds — fees 9  11 

RELIGIOUS  WORSHIP— 

Buildings  used  for,  exempt  from  taxation 3  *  3 

REPEALED  LAWS— 

By  Chapter  109,  Laws  of  1905 .  .  81 

REPORT— 

Board  of  Equalization  of  Taxes  shall  annually,  to  legisla- 
ture   4  37 

Of  sales  of  land  for  unpaid  taxes — what  it  shall  contain. .  54  54 

To  be  recorded  in  a  book  called  record  of  tax  sales.  . .  54  54 

Shall  be  presumptive  evidence  in  all  courts 54  54 

RESIDENTS— 

Corporations  are,  of  taxing  district  where  chief  office  is 

located 16  17 

REVISION— 

Of  duplicate  by  governing  body  of  taxing  district 19             20 

Must  be  completed  before  last  day  of  August 

Of  taxes,  board  charged  with,  to  assess  omitted  property. .  28             29 

To  correct  assessments  twice  paid 30 

Of  taxation,  Board  of  Equalization  of  Taxes  has  power  of,  1             34 


s. 

SAILORS— 

Who  served  during  any  war,  allowed  $500  exemption  (See 

Note  1,  on  page  6) 4 


IXDKX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
SALE —  SEC.          PAGE. 

Distress  and,  of  goods  and  chattels  of  delinquents 43  45 

Of  goods  and  chattels,  for  non-payment  of  taxes,  to  be  at 

public  auction — notice 44  46 

If  practicable,  no  more  property  to  be  sold  than  is  suffi- 
cient to  pay  tax — surplus  returned 44  46 

there  is  no  purchaser  for  goods  and  chattels 44  46 

Fees  of  collector  for 44  47 

If  sufficient  is  not  made  from  first,  further  may  be  had. . .  45  47 

Distress  and,  of  timber  and  wood 46  48 

Of  land,  for  unpaid  taxes 51  et  seq.  51  et  seq. 

Lands  sold  to  taxing  district  and  not  redeemed,  how  as- 
sessed     53  58 

When  and  how  they  may  be  resold / 53  53 

Officer  making,  shall  file  with  clerk  report  of  sales 54  54 

Certificate  of,  may  be  recorded 56  55 

(See,  also,  Certificate.) 

Of  land  for  taxes,  shall  not  be  set  aside  for  irregularity. . .  60  58 

Specific  causes  for  which  sale  may  not  be  set  aside ...  60  58 

Conditions  on  which  sale  may  be  sustained  or  set  aside. . .  60  58 
(See,  also,  Redemption.) 

SCHEDULES— 

Board  of  Equalization  of  Taxes  to  prepare,  for  assessors 
and   collectors 5  7 

SCHOOL  DISTRICTS— 

Bonds,  securities,  &c.,  of,  exempt 3  l  2 

Property  of,  exempt 32  2 

SCHOOLS— 

Exempt  from  taxation 3*  3 

For  feeble-minded  persons  and  children,  exempt 3  *  3 

Public,  tax,  how  apportioned 23  24 

SEARCHES— 

Fees  of  county  clerk  for.  five  cents  per  name 56  55 

SECOND-CLASS  PROPERTY— 

Of  railroads  and  canals,  how  taxed . .  64 

SECURITIES— 

What  classes  of,  exempt 2 

SEMINARIES— 

Exempt  from  taxation  when  not  conducted  for  profit ....  3  *  3 

SHARES— 

Of  stock  of  corporations,  when  exempt 4 

banks,  how  assessed . .  62 


144  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

SEC.  PAGE. 

SOCIETY  FOR  PREVENTION  OF  CRUELTY  TO  ANIMALS— 

Property  of,  exempt 3  *  4 

SOLDIERS— 

Who  served  during  any  war,  allowed  $500  exemption  ( See 

Note  1,  page  6) 3  *  3 

STATE— 

Bonds,  securities,  &c.,  of,  exempt 3  *  2 

Property  of,  exempt 32  2 

STATE  BOARD  OF  EDUCATION— 

Comptroller  to  file  statement  \vith,  of  tax  to  be  raised  for 

public  schools 23  24 

STATEMENT— 

Inhabitant  to  make  to  assessor,  of  name  and  ratable  per- 
sonalty    12  13 

Of  taxable   property   in  cities — time  when   they   shall   be 

delivered  to  assessor  may  be  fixed 13  14 

names  and  residences  of  stockholders,  to  be  furnished 

by  bank 17  18 

property,   debts   and  liabilities   of  life   assurance  com- 
panies, to  be  made  to  assessor  under  oath 18  19 

amount  of  tax  to  be  raised  for  public  schools,  trans- 
mitted by  comp- 
troller to  county 

collector 23  24 

state  purposes,  trans- 
mitted by  comp- 
troller to  county 
collector 23  24 

STATE  SCHOOL  TAX— 

To  be  apportioned  among  taxing  districts  by  county  boards 

of  assessors 21  22 

Amount   of 24 

How  apportioned 23  25 

To  be  paid  on  or  before  December  22d,  out  of  first  moneys 

received    41  44 

County  collector  shall  pay,  on  or  before  January  20th 41  44 

STOCK— 

Shares  of,  of  corporations,  when  exempt  from  taxation ...  3  5  4 
Capital,  mortgages  owned  by  corporations  deducted  from 

value  of 16  17 

Shares  of,  of  national  and  state  banks 17  17 

Bank,  may  be  levied  upon  and  sold  by  collector 17  17 

Capital,  fire  insurance  and  trust  companies  assessed  on. .  .  18  19 


IXDKX.  145 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

STOCKHOLDERS—  SEC.  PACK. 

Of  shares  in  national  and  state  banks,  how  assessed IT  17 

Non-resident,  assessed  where  bank  is  located — lien 17  17 

List  of,  to  be  furnished  by  bank '  . .  17  18 

SUBPOENAS— 

Assessor  may  apply  for,  to  compel  production  of  books.  &c.,  14  15 

Chairman  of  governing  body  of  taxing  district  may  issue, 

for  persons  and  papers 19  20 

Commissioners   of   appeal    may    issue,    for    witnesses   and 

papers    29  31 

SUPERINTENDENT  OF  PUBLIC  INSTRUCTION— 

Conclusions  of  Board  of  Equalization  of  Taxes  to  be  filed 

with,  in  appeals  of  counties  or  taxing  districts 8  40 

SUPPLEMENTS  TO  TAX  REVISION  OF  1903— 

Chapter  161,  Laws  of  1905 . .  62 

Chapter  234.  Laws  of  1905 .  .  62 

SUPPLEMENT  TO  RAILROAD  TAX  ACT  OF  1884  (Chap- 
ter 91,  Laws  of  1905) . .  64 

SURPLUS— 

Statement  of,  to  be  furnished  by  bank 17  18 

Accumulated,  of  fire  insurance  and  trust  companies,  tax- 
able    18  19 

If  any,  after  sale  for  taxes,  returnable  to  owner 44  46 


T. 

TABLE  OF  AGGREGATES— 

To  be  made  out  by  county  board  of  assessors 22  23 

What  to  include 22  23 

To  be  signed  by  each  assessor,  filed  with  county  collector 

and  printed 1'J  24 

County  collector  to  send  certified  printed  copies  of.  to 
state  comptroller,  Board  of  Equalization  of  Taxes  and 
the  clerk  of  each  taxing  district  in  the  county  (See 

Note  1,  page  24) 22  24 

Blanks  for,  furnished  by  Board  of  Equalization  of  Taxes 

(See  Note  1,  page  24) 22  24 

TAXES— 

^Yhen  due  and  payable 40  43 

Discount  for  prompt  payment  of,  governing  body  may  fix.  .  40  44 

Not  paid  before  December  20th — interest — sale 43  45 

Uncollectible,  collector  to  make  statement  of 47  49 

(See,  also.  Collector  and  Sale.) 

10 


146  INDEX. 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
TAXES  PAID  IN  ERROR—  SEC.          PAGE. 

When  and  how  returnable 30  32 

taxes  have  been  twice  paid,  governing  body  to  return 

excess  amount 30  32 

TAX  EVENTS— 

Calendar  of .  .  109 

TAXING  DISTRICT— 

Includes  every  political  division  less  than  a  county,  which 

has  power  to  levy  taxes 2  1 

Bonds,  securities,  &c.,  of,  exempt 3  a  2 

Property  of,  exempt 3  2  2 

valued  by  assessor  of 5  6 

Farm  or  tract  of  land  lying  in  several,  how  assessed 6  9 

Every  inhabitant  of,  to  render  account  of  name  and  ratable 

real  property  to  assessor 8  9 

Having  block  maps,  duty  of  assessor  of 9  10 

Tangible  personal  property  and  personalty  of  non-residents, 

to  be  assessed  in,  where  found 11  11 

Other  personal  taxes  assessed  in,  where  owner  resides.  ...  11  12 

Owner  of  personal  property  in  two  or  more 13  14 

Corporations  taxed  in,  where  business  is  usually  carried  on,  16  17 

In  which  shares  of  national  and  state  banks  are  assessed. .  17  17 

Stockholders  in,  statement  of,  to  be  furnished  by  bank 17  18 

In  what,  life  assurance  associations  are  taxed 18  19 

real  and  personal  estate  or  fire  insurance  and 

trust  companies  are  taxed 18  19 

Meetings  of  governing  body  of,  assessor  required  to  attend,  19  20 

Valuation  of,  may  be  increased  by  county  board 21  22 

Share  of,  in  state  school  and  county  tax,  how  fixed 21  22 

Liable  to  make  good  to  state  and  county  any  deficiency  aris- 
ing from  default  of  collecting  and  disbursing  officers 23  25 

May  raise  sum  not  exceeding   10  per  cent,   to  meet  con- 
tingencies    25  25 

Judgment  and  execution  against,  how  collected 25  26 

Complaints  of,  to  Board  of  Equalization  of  Taxes 3,  7,  8  35, 39. 40 

May  purchase  land  for  unpaid  taxes 52  53 

Lands   purchased   by,    for   taxes,    and   not   redeemed,    how 

assessed  53  53 

No  further  sale  for  taxes  while  held  by,  unless  by  reso- 
lution— procedure    53  53 

County  collector  may  bring  action  against,  for  taxes  due.  .  63  60 

TAX  RATE    (See  Rate). 

TENANTS— 

Goods  and  chattels  of,  shall  be  liable  for  payment  of  taxes,  46  47 

On  paying-  taxes  may  recover  same  from  landlord  or  owner,  46  48 


INDEX.  14? 

(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 

TIMBER —  SEC.          PAGE. 

May  be  sold  for  taxes  on  untenanted  land — purchaser  may 

carry   away 46  48 

Cutting  of,  by  purchaser  of  land  at  tax  sale,  not  to  consti- 
tute waste  after  time  to  redeem  has  expired 59  57 

TOWNSHIP  COMMITTEE   (See  Governing  Body). 

TRUE  VALUE— 

All  property  subject  to  taxation  at, 2  1 

TRUST — 

Property   held   in,   shall   be   assessed   in   name   of   one   of 

trustees    6  7 

Personal  property  held  in.  how  assessed 11  12 

TRUST  COMPANIES— 

Assessed  where  office  is  situate,  on  full  amount  of  capital 

stock  paid  in  and  accumulated  surplus 18  19 

Real  estate  of,  taxed  where  situate IS  19 

Assessment  on  real  estate  of,  to  be  deducted  from  value  of 

capital  stock 18  19 

No  franchise  tax  shall  be  imposed  upon 18  19 

TRUSTEE— 

Personal  property  held  by.  assessed  separately  from  indi- 
vidual  assessment 6  7 

in  control  of,  how  assessed 11  12 


U. 

UNITED  STATES— 

Bonds  and  other  securities  of,  exempt 3  l  2 

Property  of.  exempt 3  2  2 

UNPAID  TAXES— 

List  of,  filed  by  collector  with  clerk  of  taxing  district 47             49 

With  county  clerk,  what  to  contain 50             50 

Sale  for 49-60  50  et  seq. 


V. 

VACANCY- 
IB  office  of  assessor,  how  filled 21  23 

VALUE— 

All  property  to  be  taxed  at  true 2  1 

Of  real  property,  when  and  how  ascertained 6  7 

land  and  improvements  thereon,  when  separated 7  9 

exempt  real  property,  assessor  to  ascertain 7  9 

Highest,  where  information  is  withheld  or  falsified 8,  12         9, 13 


148 


IKDEX. 


(Section  references  are  to  tax  revision  of  1903  and  to  Chapter  67  of  Laws 

of  1905.) 
VALUE — Continued.  SEC.          PAGE. 


No  deduction  from,  of  real  estate,  on  account  of  mortgage,  10 

Of  life  assurance  policies,  how  ascertained 18 

County  board  of  assessors  to  fix,  when  duplicate  of  a  tax- 
ing district  is  missing 20 

Net,   of  all  real  and  personal  property,  to  be  entered  on 

duplicate    26 

VETERANS— 

Of  United  States  army  or  navy  in  any  war,  exempt  from 

poll  tax  and  $500  valuation  (See  Note  1,  page  G) 4 

W. 
WARRANT— 

For  distress  and  sale,  or  arrest  and  imprisonment,  for  non- 
payment of  taxes '. 43 

What  shall  be  a  sufficient,  to  collector  of  arrears 45 

WIDOWS— 

Of    veterans,    exempt    on    $500    valuation    (See    Note    1, 
page   6) 4 

WITNESS— 

Assessor  may  subpoana 14 

Chairman  of  governing  body  of  taxing  district  may  sub- 

posna 19 

Commissioners  of  appeal  may  subpoena — fees  and  penalties,  29 

Board  of  Equalization  of  Taxes  shall  have  power  to  compel 

the  attendance  of . .  .  2 


11 
19 

22 
26 


46 

47 


15 

20 
31 

35 


RETURN 


LOAN  PERIOD  1     2                             ; 

3 

4                               5                               < 

b 

ALL  BOOKS  MAY  BE  RECALLED  AFTER  7  DAYS 

DUE  AS  STAMPED  BELOW 

INTERUBRARYLOAI 

, 

. 

UNIV.  Of-  CALIF.,  BEI 

* 

UNIVERSITY  OF  CALIFORNIA,  BERKELEY 
FORM  NO.  DDO,  15m,  2/84          BERKELEY,  CA  94720 


YC  35615 


